Legalize / United Kingdom / Public General Act

Transport Act 2000

Type Public General Act

Publication 2000-11-30

Last updated 2026-04-06

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(1) For the purposes of the 1992 Act a disposal constituted by a relevant transfer is to be taken (in relation to the transferee as well as the transferor) to be for a consideration such that no gain or loss accrues to the transferor.

(2) Sub-paragraph (1) has effect subject to the following provisions of this Schedule.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Section 171(1) of the 1992 Act (provision in relation to disposal of assets from one member of a group of companies to another member of the group) does not apply if the disposal in question is constituted by a relevant transfer.

(5) Expressions used in this paragraph and in the 1992 Act have the same meanings in this paragraph as in that Act.

Chargeable gains: securities

3

(1) This paragraph applies if—

(a) assets are transferred to a company under a transfer scheme,

(b) in consequence the Secretary of State gives a direction under section 49 above, and

(2) For the purposes of the 1992 Act the person to whom the securities are issued is to be treated as acquiring them for a consideration—

(a) provided by him wholly and exclusively for the securities, and

(b) equal to the market value of the assets transferred to the company under the scheme.

(3) This paragraph applies whether or not the person to whom the securities are issued is the person transferring the assets under the scheme.

(4) Expressions used in this paragraph and in the 1992 Act have the same meanings in this paragraph as in that Act.

4

(1) This paragraph applies if —

(a) the Secretary of State gives a direction under section 57 above requiring the CAA to release a company from liability in respect of debts,

(b) in connection with the direction the Secretary of State gives a direction or directions under section 58 above, and

(2) Sub-paragraph (3) applies if the direction under section 58 requires securities to be issued to one person only or the directions under that section (taken together) require securities to be issued to one person only; and sub-paragraph (4) applies in any other case.

(3) For the purposes of the 1992 Act the person to whom the securities are issued is to be treated as acquiring them for a consideration—

(a) provided by him wholly and exclusively for the securities, and

(b) equal to the amount of the liability affected by the release required by the direction under section 57.

(4) For the purposes of the 1992 Act a person to whom any of the securities are issued is to be treated as acquiring them for a consideration—

(a) provided by him wholly and exclusively for the securities, and

(b) equal to such part as is just and reasonable of the amount of the liability affected by the release required by the direction under section 57.

(5) This paragraph applies whether or not the person to whom the securities are issued, or any person to whom any of the securities are issued, is a person transferring anything under the transfer scheme in connection with which the direction under section 57 is given.

(6) Expressions used in this paragraph and in the 1992 Act have the same meanings in this paragraph as in that Act.

Chargeable gains: value shifting

5

Nothing in this Chapter and nothing done under it is to be regarded as a scheme or arrangement for the purposes of section 30 of the 1992 Act (tax-free benefits).

Chargeable gains: roll-over relief

6

(1) This paragraph applies if—

(a) but for section 154 of the 1992 Act (depreciating assets) a held-over gain would have been carried forward to a depreciating asset,

(b) the asset is the subject of a relevant transfer, and

(2) Section 154 is to have effect as if the gain had accrued to, and the claim for it to be held over had been made by, the transferee and as if the transferor’s acquisition of the depreciating asset had been the transferee’s acquisition of it.

(3) Expressions used in this paragraph and in section 154 have the same meanings in this paragraph as in that section.

Chargeable gains: restriction of losses

7

(1) If there has been a relevant transfer of an asset section 174(1) of the 1992 Act (which applies section 41 to cases where assets have been acquired without gain or loss) is to have effect as if the asset had been transferred to the transferee, and acquired by him, in relevant circumstances.

(2) This paragraph is not to prejudice paragraph 2.

(3) Expressions used in this paragraph and in section 174(1) of the 1992 Act have the same meanings in this paragraph as in section 174(1).

Chargeable gains: groups

8

(1) Sub-paragraph (2) applies if a company (the degrouped company)—

(a) acquired an asset from another company at any time when both were members of the same group of companies (the old group),

(b) ceases by virtue of a relevant transfer to be a member of the old group, and

(2) Section 179 of the 1992 Act (company ceasing to be member of group) is not to treat the degrouped company as having by virtue of the transfer sold and immediately reacquired the asset.

(3) Sub-paragraph (4) applies if—

(a) sub-paragraph (2) applies to an asset, and

(b) the degrouped company ceases to be a member of the new group.

(4) On the company so ceasing section 179 of the 1992 Act is to have effect as if the degrouped company and the company from which it acquired the asset had been members of the new group at the time of acquisition.

(5) But sub-paragraph (4) does not apply if—

(a) at the time when the degrouped company ceases to be a member of the new group the company from which it acquired the asset also ceases to be a member of the new group,

(b) the companies are associated companies immediately before and immediately after that time, and

(6) Expressions used in this paragraph and in section 179 of the 1992 Act have the same meanings in this paragraph as in that section.

9

(1) Sub-paragraph (3) applies if—

(a) a company (the degrouped company) ceases by virtue of a relevant transfer to be a member of a group of companies (the old group),

(b) it becomes by virtue of the transfer a member of another group of companies (the new group),

(d) the condition in sub-paragraph (2) is satisfied.

(2) The condition is that—

(a) the degrouped company acquired an asset under a relevant transfer at a time falling before it ceases to be a member of the new group, and

(b) at the time of acquisition the degrouped company and the transferor were not members of the new group.

(3) On the degrouped company ceasing to be a member of the new group section 179 of the 1992 Act is to have effect as if the degrouped company and the transferor had been members of the new group at the time of acquisition.

(4) But sub-paragraph (3) does not apply if—

(a) at the time when the degrouped company ceases to be a member of the new group the transferor also ceases to be a member of the new group,

(b) the companies are associated companies immediately before and immediately after that time, and

(5) Paragraph 8(4) and sub-paragraph (3) above may apply on the same occasion; but if paragraph 8(4) applies to an asset on a given occasion sub-paragraph (3) above does not apply to that asset on that occasion.

(6) Expressions used in this paragraph and in section 179 of the 1992 Act have the same meanings in this paragraph as in that section.

10

(1) Sub-paragraph (4) applies if—

(a) a company ceases by virtue of a relevant transfer to be a member of a group of companies (the old group),

(b) it becomes by virtue of the transfer a member of another group of companies (the new group),

(d) the condition in sub-paragraph (3) is satisfied.

(2) A company falls within this sub-paragraph if immediately before it ceases to be a member of the new group it is a subsidiary of—

(a) the company referred to in sub-paragraph (1)(a), or

(b) the principal company of the new group (if that company differs from the company referred to in sub-paragraph (1)(a)).

(3) The condition is that—

(a) the degrouped company acquired an asset under a relevant transfer at a time falling before it ceases to be a member of the new group, and

(b) at the time of acquisition the degrouped company and the transferor were not members of the new group.

(4) On the degrouped company ceasing to be a member of the new group section 179 of the 1992 Act is to have effect as if the degrouped company and the transferor had been members of the new group at the time of acquisition.

(5) But sub-paragraph (4) does not apply if—

(a) at the time when the degrouped company ceases to be a member of the new group the transferor also ceases to be a member of the new group,

(b) the companies are associated companies immediately before and immediately after that time, and

(6) Expressions used in this paragraph and in section 179 of the 1992 Act have the same meanings in this paragraph as in that section.

Capital allowances

11

(1) This paragraph applies if—

(a) property which is plant or machinery is the subject of a relevant transfer,

(b) Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade without a change of ownership) does not apply in relation to the transfer, and

(c) the transfer scheme concerned contains provision for the disposal value of the property to be taken for the purposes of the Capital Allowances Acts to be of an amount specified in or determined in accordance with the scheme.

(2) For the purposes of the Capital Allowances Acts—

(a) the provision mentioned in sub-paragraph (1)(c) is to have effect (instead of section 26(1) or 59 of the 1990 Act) for determining an amount as the disposal value of the property or the price at which a fixture is to be treated as sold;

(b) the transferee is to be taken to have incurred expenditure of that amount on the provision of the property;

(c) in the case of a fixture, the expenditure which falls to be treated as incurred by the transferee is to be taken for the purposes of section 54 of the 1990 Act to be incurred by the giving of a consideration consisting in a capital sum of that amount.

(3) A provision mentioned in sub-paragraph (1)(c) for the determination of an amount may include provision—

(a) for a determination to be made by the Secretary of State in a manner described in the scheme;

(b) for a determination to be made by reference to factors so described or to the opinion of a person so described;

(c) for a determination to be capable of being modified (on one or more occasions) in a manner and in circumstances so described.

(4) The Treasury’s consent is required for the making or modification of a determination under a provision mentioned in sub-paragraph (1)(c).

(5) The transferee’s consent is also required for such a modification after the relevant transfer takes effect.

(6) If there is a determination or a modification of a determination under a provision mentioned in sub-paragraph (1)(c) all necessary adjustments—

(a) must be made by making assessments or by repayment or discharge of tax, and

(b) must be made notwithstanding any limitation on the time within which assessments may be made.

(7) In this paragraph “the Capital Allowances Acts” has the same meaning as in the Tax Acts and “fixture” has the same meaning as in Chapter VI of Part II of the 1990 Act.

Transfers of trading stock

12

(1) This paragraph applies if—

(a) under a relevant transfer trading stock of the transferor is transferred to the transferee, and

(b) the stock falls, immediately after the time when the transfer takes effect, to be treated as trading stock of the transferee.

(2) Sub-paragraphs (3) and (4) have effect in computing the profits or gains of the relevant trades for the purposes of the Corporation Tax Acts; and the relevant trades are—

(a) the trade in relation to which the stock is trading stock immediately before the time when the transfer takes effect, and

(b) the trade in relation to which it is trading stock after that time.

(3) The stock must be taken—

(a) to have been disposed of by the transferor in the course of the trade carried on by the transferor,

(b) to have been acquired by the transferee in the course of the trade carried on by the transferee, and

(4) The stock must be valued for the purposes of each of the relevant trades as if the disposal and acquisition had been for a consideration which in relation to the transferor would have resulted in neither a profit nor a loss being brought into account in respect of the disposal in the accounting period of the transferor which ends with, or is current at, the time when the transfer takes effect.

(5) In this paragraph “trading stock” has the same meaning as in section 163 of the Corporation Tax Act 2009.

Trading losses: transfer of trade

13

(1) This paragraph applies if a transfer scheme provides for a relevant transfer as a result of which the transferor ceases to carry on a trade and the transferee begins to carry it on.

(2) A transferor treated as ceasing to carry on a trade for the purposes of Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade without a change of ownership) is to be so treated for the purposes of this paragraph.

(3) A transferee treated as beginning to carry on a trade for the purposes of that Chapter is to be so treated for the purposes of this paragraph.

(4) Sub-paragraph (5) applies if the transfer will result in the transferee being entitled to relief for an amount in respect of the trade under section 45 of the Corporation Tax Act 2010 (carry forward of trading losses) by virtue of section 944(3) of that Act.

(5) In such a case the scheme may provide that the amount is to be treated as such amount (the replacement amount) as is specified in or determined in accordance with the scheme.

(6) Sub-paragraph (7) applies if the trade concerned is in fact part of a trade of the transferor and the transferor is entitled to relief for an amount under section 45 of the Corporation Tax Act 2010 in respect of the part retained.

(7) In such a case the scheme may provide that the amount is to be treated as such amount (the replacement amount) as is specified in or determined in accordance with the scheme.

(8) A provision under sub-paragraph (5) or (7) must be such that the replacement amount is not greater than the amount it replaces; and the replacement amount may be nil.

(9) When the scheme comes into force a provision made under sub-paragraph (5) or (7) is to have effect for the purposes of arriving at the amount of relief concerned.

Trading losses: change in ownership

14

(1) This paragraph applies if under a relevant transfer all the issued share capital of a company (the transferred company) is transferred from the CAA to—

(a) the Secretary of State, or

(b) a company whose shares are all held by the Secretary of State when the transfer takes effect.

(2) For the purposes of Chapter 2 of Part 14 of the Corporation Tax Act 2010 (but not section 674(1) of that Act) (disallowance of trading losses on change in company’s ownership) the transfer is not to be taken to result in a change in the ownership of—

(a) the transferred company, or

(b) a company which is a wholly owned subsidiary of the transferred company when the transfer takes effect.

Leased assets

15

(1) This paragraph applies for the purposes of Chapter 4 of Part 19 of the Corporation Tax Act 2010 or Chapter 4 of Part 12A of the Income Tax Act 2007 (assets leased to traders and others) if the interest of the lessor or the lessee under a lease, or any other interest in an asset, is transferred to a person under a relevant transfer.

(2) The transfer is to be treated as made without any capital sum having been obtained in respect of the interest by the transferor or the transferee; and this is so notwithstanding section 879 of the Corporation Tax Act 2010 and section 681DI of the Income Tax Act 2007.

Securities

16

(1) This paragraph applies if securities are issued by a company in pursuance of a direction of the Secretary of State under section 49 or 58 above.

(2) A share issued by the company is to be treated for the purposes of the Corporation Tax Acts as if it had been issued wholly in consideration of a subscription paid to the company of an amount equal to the nominal value of the share.

(3) A debenture issued by the company is to be treated for the purposes of the Corporation Tax Acts as if it had been issued—

(a) wholly in consideration of a loan made to the company of an amount equal to the principal sum payable under the debenture, and

(b) wholly and exclusively for the purposes of the trade carried on by the company.

(4) If a debenture issued by the company includes provision for the payment of a sum expressed as interest in respect of a period falling wholly or partly before the issue of the debenture, a payment made in pursuance of the provision in respect of the period is to be treated for the purposes of the Corporation Tax Acts as if the debenture had been issued at the commencement of the period and (accordingly) as interest on the principal sum payable under the debenture.

(5) This paragraph has effect subject to paragraphs 3, 4 and 17.

17

(1) This paragraph applies if—

(a) securities are issued to a company in pursuance of a direction of the Secretary of State under section 49 or 58 above, and

(b) by virtue of any such security the company has a loan relationship for the purposes of the Corporation Tax Acts.

(2) For the purposes of Part 5 of the Corporation Tax Act 2009 (loan relationships) the company is to be taken to have acquired its rights under the security wholly in consideration of a loan made by it to the issuing company of an amount equal to the principal sum payable under the security.

(3) Expressions used in this paragraph and in Part 5 of the Corporation Tax Act 2009 have the same meanings in this paragraph as in that Part.

Stamp duty

18

(1) A relevant transfer is not to give rise to liability to stamp duty.

(2) Stamp duty is not to be chargeable on a transfer scheme.

(3) Stamp duty is not to be chargeable on an instrument which is certified to the Commissioners of Inland Revenue by the Secretary of State as having been made for the purposes of (or for purposes connected with) a transfer scheme.

(4) But no instrument which is certified as mentioned in sub-paragraph (3) is to be taken to be duly stamped unless—

(a) it is stamped with the duty to which it would be liable but for that sub-paragraph, or

(b) it has, in accordance with section 12 of the Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with that duty or that it is duly stamped.

(5) Stamp duty is not to be chargeable on an instrument which is made under Schedule 6.

Stamp duty reserve tax

19

An agreement is not to give rise to a charge to stamp duty reserve tax if—

(a) it is made for the purposes of (or for purposes connected with) a transfer scheme, or

(b) it is made under Schedule 6.

Agreements

20

(1) Sub-paragraph (2) applies if the effect of—

(a) an agreement made under paragraph 9 or 11 of Schedule 6,

(b) an instrument executed under paragraph 9 of Schedule 6, or

is to modify the effect of a transfer scheme.

(2) This Schedule, the 1988 Act, the 1990 Act and the 1992 Act are to have effect as if—

(a) the scheme had been made as modified, and

(b) anything done by or in relation to the preceding holder had (so far as relating to the property, rights or liabilities affected by the modification) been done by or in relation to the subsequent holder.

(3) Sub-paragraph (4) applies to a disposal of an asset if the disposal—

(a) is effected in pursuance of an agreement made or treated as made under paragraph 9 or 10 of Schedule 6 or is effected by an instrument executed under paragraph 9 of that Schedule, and

(b) is the grant of a lease of land or the creation of other rights and liabilities over land.

(4) For the purposes of the 1992 Act the disposal is to be taken (in relation to the person to whom it is made as well as the person making it) to be for a consideration such that no gain or loss accrues to the person making it.

(5) Section 171(1) of the 1992 Act (provision in relation to disposal of assets from one member of a group of companies to another member of the group) does not apply if sub-paragraph (4) applies to the disposal in question.

(6) References in this paragraph to an agreement or instrument include references to the agreement or instrument as varied in accordance with a direction under paragraph 19(4) of Schedule 6.

(7) For the purposes of sub-paragraph (2) the preceding holder is the person who without the modification—

(a) became (under the transfer scheme concerned) entitled or subject to the property, rights or liabilities affected by the modification, or

(b) remained (despite the transfer scheme concerned) entitled or subject to the property, rights or liabilities affected by the modification,

as the case may be.

(8) For the purposes of sub-paragraph (2) the subsequent holder is the person who (in consequence of the modification) becomes, or resumes being, entitled or subject to the property, rights or liabilities affected by the modification.

SCHEDULE 8

Part I — Licences

House of Commons Disqualification Act 1975 (c. 24)

1

In the House of Commons Disqualification Act 1975, in Part III of Schedule 1, after the entry “Director of the Commonwealth Institute” there shall be inserted—

Director of any of the following— (a) a company which for the time being holds a licence under Chapter I of Part I of the Transport Act 2000 (a licence company); (b) a company of which a licence company is a subsidiary (within the meaning given by section 736(1) of the Companies Act 1985 or Article 4(1) of the Companies (Northern Ireland) Order 1986); (c) a company which is a subsidiary (within the meaning so given) of a licence company.

Northern Ireland Assembly Disqualification Act 1975 (c. 25)

2

In the Northern Ireland Assembly Disqualification Act 1975, in Part III of Schedule 1, after the entry “Director of Cable and Wireless Limited nominated by a Minister of the Crown or government department” there shall be inserted—

Director of any of the following— (a) a company which for the time being holds a licence under Chapter I of Part I of the Transport Act 2000 (a licence company); (b) a company of which a licence company is a subsidiary (within the meaning given by section 736(1) of the Companies Act 1985 or Article 4(1) of the Companies (Northern Ireland) Order 1986); (c) a company which is a subsidiary (within the meaning so given) of a licence company.

Civil Aviation Act 1982 (c. 16)

3

Section 72 of the Civil Aviation Act 1982 (CAA’s duty to provide air navigation services) shall cease to have effect.

Part III — Charges

Civil Aviation Act 1982 (c. 16)

4

Sections 73 and 74 of the Civil Aviation Act 1982 (charges for air navigation services etc) shall cease to have effect.

5

In section 86 of the Civil Aviation Act 1982 (mortgaging of aircraft) in subsection (2)(b) for “section 74(4) above” there shall be substituted “ section 83 of the Transport Act 2000 (detention and sale of aircraft) ”.

6

(1) Section 88 of the Civil Aviation Act 1982 (detention and sale of aircraft for unpaid airport charges) shall be amended as follows.

(2) In subsection (6)(d) for “regulations under section 73 above” substitute “ section 73 of the Transport Act 2000 (or, if more than one such charge is due, in payment of them in such order as the Secretary of State may specify by order) ”.

(3) In subsection (10) in the definition of “airport charges” for “regulations under section 73 above” substitute “ section 73 of the Transport Act 2000 ”.

7

In section 90 of the Civil Aviation Act 1982 (Convention rights) in subsection (2)(b) for “section 74(4) above” there shall be substituted “ section 83 of the Transport Act 2000 (detention and sale of aircraft) ”.

8

(1) In Schedule 4 to the Civil Aviation Act 1982 (Eurocontrol) paragraph 1 shall be amended as follows.

(2) In sub-paragraph (5) omit the definition of “record”.

(3) After sub-paragraph (5) insert—

(6) For the purposes of this paragraph a record includes (in addition to a record in writing)— (a) a disc, tape, sound-track or other device in which sounds or signals are embodied so as to be capable of being reproduced from it (with or without the aid of some other instrument); (b) a film, tape or other device in which visual images are embodied so as to be capable of being reproduced from it (with or without the aid of some other instrument); (c) a photograph.

9

In Schedule 13 to the Civil Aviation Act 1982 (subordinate instruments) in Part II after the entry relating to section 87 there shall be inserted—

Section 88(6)(d)	Priority of charges	Subject to the negative resolution procedure

Airports Act 1986 (c. 31)

10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part IV — Competition

Fair Trading Act 1973 (c. 41)

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Competition Act 1980 (c. 21)

12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Civil Aviation Act 1982 (c. 16)

13

In section 4 of the Civil Aviation Act 1982 (CAA’s general objectives) after subsection (2) there shall be inserted—

(3) The duty mentioned in subsection (1) above does not apply in relation to anything done by the CAA in the performance of functions mentioned in subsection (3) of section 86 of the Transport Act 2000 which, by virtue of that section, are concurrent functions of the CAA and the Director General of Fair Trading. (4) However, when performing such a function the CAA may have regard to any matter in respect of which a duty is imposed by subsection (1) above if it is a matter to which the Director General of Fair Trading could have regard when performing that function.

Competition Act 1998 (c. 41)

14

(1) Section 54 of the Competition Act 1998 (regulators) shall be amended as follows.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In subsection (4) after “Schedule 10” insert “ or by Chapter V of Part I of the Transport Act 2000 ”.

15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16

(1) Schedule 13 to the Competition Act 1998 (transitionals and savings) shall be amended as follows.

(2) In paragraph 1(1) in the definition of “regulator” after “Schedule 10” insert “ and the Civil Aviation Authority ”.

(3) In paragraph 35(2) after paragraph (g) insert—

(h) in the case of the Civil Aviation Authority, the supply of air traffic services within the meaning given by section 98 of the Transport Act 2000.

Part V — Hostilities etc

Civil Aviation Act 1982 (c. 16)

17

(1) Section 6 of the Civil Aviation Act 1982 (directions in national interest etc) shall be amended as follows.

(2) In each of subsections (1) and (2) omit the words from “and in so far” to the end.

(3) After subsection (2) insert—

(3) In so far as any directions given under this section conflict with the requirements of section 93 of the Transport Act 2000 or of an order under section 94 of that Act, the directions shall be disregarded. (4) In so far as any directions given under this section conflict with the requirements of any enactment or instrument relating to the CAA (other than section 93 of the Transport Act 2000 or an order under section 94 of that Act) the requirements shall be disregarded.

18

Sections 62 and 63 of the Civil Aviation Act 1982 (control in time of war or emergency) shall cease to have effect.

Airports Act 1986 (c. 31)

19

(1) Section 30 of the Airports Act 1986 (directions in interests of national security etc) shall be amended as follows.

(2) After subsection (4) insert—

(4A) In so far as any direction applying to an airport operator by virtue of subsection (1), (2) or (3) conflicts with the requirements of section 93 of the Transport Act 2000 or of an order under section 94 of that Act, the direction shall be disregarded.

(3) In subsection (5) after “to him as an airport operator” insert “ (other than section 93 of the Transport Act 2000 or an order under section 94 of that Act) ”.

SCHEDULE 9

Prohibition on disclosure

1

(1) This Schedule applies to information if—

(a) it was obtained under or by virtue of this Part, and

(b) it relates to the affairs of an individual or to a particular business.

(2) The information must not be disclosed during the lifetime of the individual or so long as the business is carried on, except as provided below.

2

Paragraph 1(2) does not apply to a disclosure made with the consent of the individual or the person for the time being carrying on the business.

Other permitted disclosures

3

(1) Paragraph 1(2) does not apply to a disclosure made—

(a) for the purpose of facilitating the carrying out by the Secretary of State, the CAA or the Competition and Markets Authority of any of his or their functions under this Part;

(b) for the purpose of facilitating the carrying out by a person or body mentioned in sub-paragraph (2) of any of his or its functions under an enactment or instrument specified in sub-paragraph (3);

(c) for the purpose of enabling or assisting the Secretary of State or the Treasury to exercise any powers conferred by the Financial Services Act 1986 or by the enactments relating to companies, insurance companies or insolvency;

(d) for the purpose of enabling or assisting an inspector appointed under the enactments relating to companies to carry out his functions;

(e) for the purpose of enabling or assisting an official receiver to carry out his functions under the enactments relating to insolvency or for the purpose of enabling or assisting a recognised professional body for the purposes of section 391 of the Insolvency Act 1986 or Article 350 of the Insolvency (Northern Ireland) Order 1989 to carry out its functions;

(f) for the purpose of facilitating the carrying out by ... the Health and Safety Executive of any of its functions under any enactment or of facilitating the carrying out by any enforcing authority (within the meaning of Part I of the Health and Safety at Work etc. Act 1974) of any functions under a relevant statutory provision (within the meaning of that Act);

(fa) for the purpose of facilitating the carrying out by the Office for Nuclear Regulation of any of its functions under any enactment;

(g) for the purpose of facilitating the carrying out by the Comptroller and Auditor General of any of his functions under any enactment;

(h) in connection with the investigation of any criminal offence or for the purposes of any criminal proceedings;

(i) for the purposes of any civil proceedings brought under or by virtue of this Part or any enactment or instrument specified in sub-paragraph (3);

(j) in pursuance of a EU obligation;

(k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(l) by the Secretary of State, or with his consent, to an international organisation of which the United Kingdom is a member;

(m) in connection with negotiations conducted by officers of the Secretary of State with representatives of the government of a country or territory outside the United Kingdom;

(n) in connection with the discharge of an obligation of the United Kingdom under international arrangements;

(o) to a person to whom the information in question is required to be disclosed by regulations made in pursuance of section 7(2) of the Civil Aviation Act 1982 (special provisions as respects certain functions);

(p) for the purposes of an investigation undertaken in pursuance of regulations made under section 75 of the Civil Aviation Act 1982 (investigation of accidents).

(2) The persons and bodies are—

(a) any Minister of the Crown;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) the Office of Communications;

(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) the Director General of Gas Supply;

(g) the Water Services Regulation Authority;

(h) the Director General of Electricity Supply;

(i) the Coal Authority;

(j) the CAA;

(k) the Office of Rail and Road;

(l) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(m) a local weights and measures authority in Great Britain.

(3) The enactments and instruments are—

(a) the Trade Descriptions Act 1968;

(b) the Fair Trading Act 1973;

(d) the Estate Agents Act 1979;

(e) the Competition Act 1980;

(f) the Telecommunications Act 1984;

(g) the Airports Act 1986;

(h) the Gas Act 1986;

(i) the Insolvency Act 1986;

(j) the Consumer Protection Act 1987;

(k) the Electricity Act 1989;

(l) the Broadcasting Act 1990;

(m) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(n) the Water Industry Act 1991;

(o) the Water Resources Act 1991;

(p) the Railways Act 1993;

(q) the Coal Industry Act 1994;

(qa) the Broadcasting Act 1996;

(r) the Competition Act 1998;

(ra) the Enterprise Act 2002;

(rb) the Communications Act 2003;

(rb) the Water Act 2003;

(rd) the Railways Act 2005;

(re) the Airport Charges Regulations 2011;

(rf) Part 1 of the Civil Aviation Act 2012;

(rg) Parts 3 and 4 of the Enterprise and Regulatory Reform Act 2013;

(rh) the Water Act 2014;

(ri) the following provisions of the Digital Markets, Competition and Consumers Act 2024—

(i) Part 3;

(ii) Chapter 1 of Part 4;

(iii) Chapter 2 of Part 5.

(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(sa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(t) any subordinate legislation made for the purpose of securing compliance with Directive 2006/114/EC of the European Parliament and of the Council of 12 December 2006 concerning misleading and comparative advertising;

(u) any Air Navigation Order made under section 60 of the Civil Aviation Act 1982.

4

The Secretary of State may by order amend paragraph 3.

Other exceptions

5

(1) Paragraph 1(2) does not limit—

(a) the information which may be included in a report of the Competition and Markets Authority on a reference under section 12;

(b) the information or advice which may be published by the CAA under section 90.

(2) Paragraph 1(2) does not apply to—

(a) information which has been published in a report published under section 13;

(b) information which has otherwise been made available to the public by being disclosed in circumstances in which, or for a purpose for which, disclosure is not precluded by this Schedule.

(3) Information obtained by the CAA in exercising functions which are exercisable concurrently with the Competition and Markets Authority under Part I of the Competition Act 1998 is subject to Part 9 of the Enterprise Act 2002 (Information) and not to paragraph 1(2).

Offence

6

A person who discloses information in contravention of this Schedule is guilty of an offence and liable—

(a) on summary conviction, to a fine not exceeding the statutory maximum;

(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.

SCHEDULE 10

Functions to which this Part of this Schedule applies

1

(1) The functions to which this Part of this Schedule applies are those of—

(za) making and varying advanced quality partnership schemes,

(a) making and varying quality partnership schemes,

(aa) making and varying advanced ticketing schemes,

(b) making and varying ticketing schemes,

(ba) making and varying enhanced partnership schemes, and

(2) For the purposes of this Part of this Schedule an authority proposes (or authorities propose) to exercise a function to which this Part of this Schedule applies—

(za) in the case of the function of making or varying an advanced quality partnership scheme, once notice of a proposal to make or vary it has been given under section 113G(1),

(a) in the case of the function of making or varying a quality partnership scheme, once notice of a proposal to make or vary it has been given under section 115(1),

(aa) in the case of the function of making or varying an advanced ticketing scheme, once notice of a proposal to make or vary it has been given under section 134D(1),

(b) in the case of the function of making or varying a ticketing scheme, once notice of a proposal to make or vary it has been given under section 136(1),

(ba) in the case of the function of making or varying an enhanced partnership scheme, once notice of a proposal to make or vary it has been given under section 138F(1) or 138L(1), and

(c) in the case of the function of inviting or accepting tenders under section 89 or 91 of the Transport Act 1985, once it is proposed to invite tenders under section 89(2) or 91(3) of that Act or to accept or not to accept a tender under section 89 of that Act.

Competition test

2

(1) For the purposes of this Part of this Schedule the exercise or proposed exercise of a function to which this Part of this Schedule applies meets the competition test unless it—

(a) has or is likely to have a significantly adverse effect on competition, and

(b) is not justified by sub-paragraph (2).

(2) The exercise or proposed exercise of a function is justified if—

(a) it is with a view to achieving one or more of the purposes specified in sub-paragraph (3), and

(b) its effect on competition is or is likely to be proportionate to the achievement of that purpose or any of those purposes.

(3) The purposes referred to in sub-paragraph (2) are—

(a) securing improvements in the quality of vehicles or facilities used for or in connection with the provision of local services,

(b) securing other improvements in local services of ... benefit to users of local services, and

Applications to OFT for decision

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Investigations by CMA

5

If at any time the Competition and Markets Authority (in this Schedule referred to as “the CMA”) considers that the exercise or proposed exercise of a function to which this Part of this Schedule applies may not meet the competition test, it may conduct an investigation.

6

(1) For the purposes of an investigation under paragraph 5 the CMA may require any person—

(a) to produce to it or to a person appointed by it, at a specified time and place, any specified document, or

(b) to provide it or such a person, at such a time and place, any specified information,

which CMA considers relates to any matter relevant to the investigation.

(2) The power conferred by sub-paragraph (1) is to be exercised by a notice in writing indicating the subject matter and purpose of the investigation; and in this paragraph “specified” means—

(a) specified, or described, in the notice, or

(b) falling within a category which is specified, or described, in the notice.

(3) Information required to be provided under sub-paragraph (1) shall be provided in the specified manner and form.

(4) The power conferred by sub-paragraph (1) to require a person to produce a document includes power—

(a) to require him to provide an explanation of the document, or

(b) if the document is not produced, to require him to state, to the best of his knowledge and belief, where it is.

(5) In this paragraph “information” includes estimates and forecasts.

7

(1) If a person refuses or fails to comply with a notice under paragraph 6, the CMA may certify that fact in writing to the High Court which may enquire into the case.

(2) If after hearing—

(a) any witness who may be produced against or on behalf of the person, and

(b) any statement which may be offered in defence,

the High Court is satisfied that the person did not have a reasonable excuse for refusing or failing to comply with the notice, the High Court may punish him as if he had been guilty of contempt of court.

8

(1) A person shall not be required under paragraph 6 to produce or disclose a privileged communication.

(2) In sub-paragraph (1) “privileged communication” means a communication—

(a) between a professional legal adviser and his client, or

(b) made in connection with, or in contemplation of, legal proceedings and for the purposes of those proceedings,

which in proceedings in the High Court would be protected from disclosure on grounds of legal professional privilege.

9

Before the CMA, as the result of an investigation under paragraph 5, makes a decision that the exercise or proposed exercise of a function does not meet the competition test, the CMA must—

(a) give written notice to the person or persons likely to be affected by the proposed decision, and

(b) give that person or those persons an opportunity to make representations.

Decisions

10

When the CMA makes a decision—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) after an investigation under paragraph 5,

the CMA must publish its decision, together with its reasons for making it.

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enforcement of decisions

12

(1) If the CMA has made a decision that the exercise or proposed exercise of a function to which this Part of this Schedule applies does not meet the competition test, the CMA may give to the authority or authorities by which it was or was to be exercised such directions as the CMA considers appropriate.

(2) A direction under sub-paragraph (1) may (in particular)—

(a) in the case of a proposal to exercise a function, include provision prohibiting the exercise of the function in the manner proposed,

(b) in the case of the exercise of the function of making or varying an advanced quality partnership scheme, a quality partnership scheme , an advanced ticketing scheme , a ticketing scheme or an enhanced partnership scheme, include provision requiring the variation or revocation of the scheme,

(c) in the case of the exercise of the function of inviting tenders under section 89(2) or 91(3) of the Transport Act 1985, include provision requiring the variation or withdrawal of the invitation, and

(d) in the case of the exercise of the function of accepting or not accepting a tender under section 89 or 91 of that Act, include provision requiring the variation or termination of any agreement entered into by accepting the tender or requiring the acceptance of any tender.

(3) A direction under sub-paragraph (1) must be given in writing.

(4) If an authority fails, without reasonable excuse, to comply with a direction under sub-paragraph (1), the CMA may apply to the High Court for an order requiring the authority to comply with the direction within a time specified in the order.

(5) An order under sub-paragraph (4) may provide for all of the costs of, or incidental to, the application for the order to be borne by the authority.

Information

13

(1) No information which—

(a) has been obtained by the CMA in connection with its functions under this Part of this Schedule, and

(b) relates to the affairs of any individual or to any particular business,

is to be disclosed during the lifetime of that individual or while that business continues to be carried on, unless the condition mentioned in sub-paragraph (2) is satisfied.

(2) The condition is that consent to the disclosure has been obtained from—

(a) the person from whom the information was obtained, and

(b) if different, the individual to whose affairs the information relates or the person for the time being carrying on the business to which the information relates.

(3) Sub-paragraph (1) does not apply to a disclosure of information—

(a) made for the purpose of facilitating the performance of any function of the CMA, a traffic commissioner or the Office of Rail and Road,

(b) made for the purpose of facilitating the performance of any function of the European Commission in respect of EU law about competition,

(c) made for the purpose of criminal proceedings in any part of the United Kingdom or in connection with the investigation of a criminal offence triable in any part of the United Kingdom, or

(d) made in compliance with the order of a court or tribunal.

(4) If information is disclosed to the public in circumstances in which the disclosure does not contravene sub-paragraph (1), that sub-paragraph does not prevent its further disclosure by any person.

(5) A person who contravenes this paragraph is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.

14

(1) If information is provided by a person to the CMA in connection with its functions under this Part of this Schedule, the person is guilty of an offence if—

(a) the information is false or misleading in a material particular, and

(b) the person knows that it is or is reckless as to whether it is.

(2) If a person—

(a) provides any information to another person, knowing the information to be false or misleading in a material particular, or

(b) recklessly provides to another person any information which is false or misleading in a material particular,

knowing that the information is to be used for the purpose of providing information to the CMA in connection with its functions under this Part of this Schedule, the person is guilty of an offence.

(3) A person guilty of an offence under this paragraph is liable on summary conviction to a fine not exceeding level 5 on the standard scale.

Defamation

15

For the purposes of the law relating to defamation, absolute privilege attaches to any decision made or notice given , and to any advice or information given, by the CMA in the exercise of any of its functions under this Part of this Schedule.

Fees

16

(1) The CMA may charge fees in connection with the exercise by the CMA of any of its functions under this Part of this Schedule.

(2) Different fees may be charged in connection with different functions and in different circumstances.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 11

Finance Act 1965 (c. 25)

1

In section 92(8) of the Finance Act 1965 (grants towards duty charged on bus fuel), in the definition of “bus service”—

(a) in paragraph (a), after “Act” insert “ or provided under a quality contract (within the meaning of Part II of the Transport Act 2000) ”, and

(b) in paragraph (b), for “II of that Act” substitute “ II of the Transport Act 1985 ”.

Transport Act 1968 (c. 73)

2

The Transport Act 1968 has effect subject to the following amendments.

3

(1) Section 9A (general functions of Passenger Transport Authorities and Executives) is amended as follows.

(2) Omit subsections (1) and (2).

(3) For subsection (3) substitute—

(3) It shall be the duty of the Executive for each passenger transport area in England to secure the provision of such public passenger transport services as the Authority for the area consider it appropriate for the Executive to secure for meeting any public transport requirements within the area which in the Authority’s view would not be met apart from any action taken by the Executive for that purpose. (3A) The Authority shall seek and have regard to the advice of the Executive for their area in determining which services it would be appropriate for the Executive to secure under subsection (3) of this section.

(4) In subsection (6), for the words following paragraph (b) substitute “ to have regard to a combination of economy, efficiency and effectiveness. ”

(5) In subsection (7), insert at the end “ and to the bus strategy made jointly by the Authority and the councils for the metropolitan districts comprised in the area. ”

4

Omit section 9B (consultation and publicity with respect to policies as to services).

Local Government Act 1972 (c. 70)

5

In section 97 of the Local Government Act 1972 (exceptions from prohibition on member of local authority discussing and voting on matters in which he has pecuniary interest), after subsection (6) insert—

(7) Section 94 above shall not prohibit a director of a public transport company, or a subsidiary of such a company, who is neither— (a) paid for acting as such; nor (b) an employee of the public transport company or subsidiary, from taking part in the consideration or discussion of, or from voting on any question with respect to, a local transport plan or bus strategy; and in this subsection “public transport company” and “subsidiary” have the same meanings as in Part IV of the Transport Act 1985.

Road Traffic Regulation Act 1984 (c. 27)

6

The Road Traffic Regulation Act 1984 has effect subject to the following amendments.

7

In section 1 (traffic regulation orders), after subsection (3) insert—

(3A) A local traffic authority may make a traffic regulation order in respect of a road in relation to which the Secretary of State or the National Assembly for Wales is the traffic authority if— (a) the order is required for the provision of facilities pursuant to a quality partnership scheme under Part II of the Transport Act 2000, and (b) the Secretary of State, or the National Assembly for Wales, consents.

8

(1) Paragraph 27 of Schedule 9 (variation and revocation of orders) is amended as follows.

(2) In sub-paragraph (1), for “sub-paragraph (2)” substitute “ sub-paragraphs (2) and (3) ”.

(3) After sub-paragraph (2) insert—

(3) Where an order is required for the provision of facilities pursuant to a quality partnership scheme made under Part II of the Transport Act 2000 by more than one authority— (a) it may not be varied or revoked by virtue of this paragraph by the Secretary of State or the National Assembly for Wales unless he or it has consulted the other authority or authorities who made the scheme, and (b) it may not be varied or revoked by virtue of this paragraph by any other authority without the consent of that other authority or those other authorities.

Transport Act 1985 (c. 67)

9

The Transport Act 1985 has effect subject to the following amendments.

10

(1) Section 26(1) (conditions attached to PSV operator’s licence) is amended as follows.

(2) In paragraph (b), after “section” insert “ or section 118(4) or 129(1)(b) of the Transport Act 2000 ”.

(3) After that paragraph insert

; or (ba) the operator has failed to comply with section 138 or 140(3) of that Act;

11

(1) Section 63 (functions of local councils with respect to passenger transport in areas other than passenger transport areas) is amended as follows.

(2) In subsection (1), omit paragraph (b) and the word “and” before it.

(3) In subsection (3)—

(a) omit “(1)(b) or” and “(1)(a) or”,

(b) in paragraph (a), omit “as a local education authority or (as the case may be)”, and

(4) In subsection (7), for the words from “so to conduct” to the end substitute “ to have regard to a combination of economy, efficiency and effectiveness. ”

(5) In subsection (8), at end insert “ and to the appropriate bus strategy. ”

(6) After that subsection insert—

(8A) In subsection (8) “the appropriate bus strategy” means— (a) in the case of a council which is a local transport authority (within the meaning of section 108(4) of the Transport Act 2000), their bus strategy; (b) in the case of a district council which is not such an authority, the bus strategy of the council for the county in which the district is situated.

12

(1) Section 64 (consultation and publicity with respect to policies as to services) is amended as follows.

(2) In subsection (1)—

(a) for “63(1)(b) or (2)(b)” substitute “ 63(2)(b) ”,

(b) for “either of those provisions” substitute “ that provision ”, and

(3) In subsection (2), omit “under section 63(1)(a) or (as the case may be)”.

13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14

In section 82 (bus stations: restrictions on discriminatory practices), after subsection (4) insert—

(4A) Nothing done pursuant to a quality partnership scheme under Part II of the Transport Act 2000 by— (a) a Passenger Transport Executive, (b) a local authority, or (c) a person to whom subsection (3) above applies, shall be taken to be discrimination prohibited by subsection (1) or (3) above.

15

In section 93(7) (persons eligible to receive travel concessions under local scheme), for paragraphs (d) and (e) substitute—

(d) persons who are blind; (e) persons who are partially sighted; (ea) persons who are deaf; (eb) persons who are without speech; (ec) persons who have a disability, or have suffered an injury, which has a substantial and long-term adverse effect on their ability to walk; (ed) persons who do not have arms or have long-term loss of the use of both arms; (ee) persons who have a learning disability, that is, a state of arrested or incomplete development of mind which includes significant impairment of intelligence and social functioning; (ef) persons who, if they applied for the grant of a licence to drive a motor vehicle under Part III of the Road Traffic Act 1988, would have their applications refused pursuant to section 92 of that Act (physical fitness) otherwise than on the ground of persistent misuse of drugs or alcohol; (eg) any person travelling as the companion of a person who— (i) is eligible to receive travel concessions by virtue of any other paragraph of this subsection; and (ii) requires the assistance of a companion in order to travel on journeys on public passenger transport services;

16

In section 94(4) (definition of eligible service), for the words from “a service is” to the end substitute

“eligible service” means— (a) until section 92 of the Finance Act 1965 (grants towards duty charged on bus fuel) ceases to have effect as a result of section 154(6) of the Transport Act 2000, a service qualifying for fuel duty grant, and (b) after that time, a service using public service vehicles of a class specified in an order made by the Secretary of State (as respects England) or the National Assembly for Wales (as respects Wales).

17

In section 103(3) (no subsidies for concessions available under a scheme), insert at the end “ or under section 145(1) of the Transport Act 2000. ”

18

(1) Section 104 (travel concessions on services provided by Passenger Transport Executives) is amended as follows.

(2) In subsection (1), for the words from “other than” to “that section” substitute “ otherwise than in accordance with a scheme established under section 93 of this Act or in accordance with section 145(1) of the Transport Act 2000 ”.

(3) In subsection (2), after paragraph (a) insert—

(aa) in accordance with section 145(1) of the Transport Act 2000; or

19

In section 105(1) (travel concessions on services provided by local authorities), for the words “of any description” onwards substitute “ in accordance with a scheme established under section 93 of this Act or in accordance with section 145(1) of the Transport Act 2000. ”

20

(1) Section 108 (grants for establishment of rural passenger services in Wales and Scotland) is amended as follows.

(2) In subsection (1), omit “Wales or”.

(3) In the sidenote, omit “Wales and”.

21

Omit section 109 (transitional rural bus grants).

22

(1) Section 111 (unregistered and unreliable local services: requirement to repay twenty per cent. of bus fuel duty grants) is amended as follows (until it ceases to have effect as a result of section 154(6)).

(2) For subsection (1) substitute—

(1) Where the traffic commissioner for any traffic area is satisfied that the operator of a local service has, without reasonable excuse— (a) failed to operate a local service registered under section 6 of this Act; (b) operated a local service in contravention of that section or section 118(4) or 129(1)(b) of the Transport Act 2000; or (c) failed to comply with section 138 or 140(3) of that Act; he may make a determination to that effect.

Greater London Authority Act 1999 (c. 29)

23

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 12

Introductory

1

(1) In this Schedule “relevant scheme” means a charging scheme or licensing scheme under this Part.

(2) In this Schedule—

(a) “the relevant authority”, in relation to a relevant scheme made by one authority, means the authority by which the scheme is made, and

(b) “the relevant authorities”, in relation to a relevant scheme made jointly by more than one authority, means the authorities by which the scheme is made.

Net proceeds

2

(1) In this Schedule “net proceeds”, in relation to a relevant scheme and a financial year, means the amount (if any) by which—

(a) the amounts received under or in connection with the scheme which are attributable to the financial year, exceed

(b) the expenses incurred for or in connection with the scheme which are so attributable.

(2) For the purposes of this Schedule—

(a) the amounts received under or in connection with a relevant scheme, and

(b) the expenses incurred for or in connection with a relevant scheme,

and the extent to which they are attributable to any financial year, shall be determined in accordance with regulations made by the appropriate national authority.

(3) Regulations under sub-paragraph (2) may, in particular, provide that—

(a) any such costs of constructing, improving or maintaining roads in respect of which charges are imposed by trunk road charging schemes, and any such costs of managing traffic on those roads, as are specified by or determined in accordance with the regulations, or

(b) any such payments made for or in respect of the construction, improvement or maintenance of those roads, or the management of traffic on them, as are so specified or determined,

are to be regarded, to the extent so specified or determined, as expenses incurred for or in connection with the trunk road charging schemes.

(4) Where a trunk road charging scheme is made by virtue of section 167(2)(b) or (3)(c), the relevant authority and the local traffic authority, Integrated Transport Authority , combined authority or combined county authority which requested the making of the scheme (or Transport for London, if it did) may agree that—

(a) the expenses incurred for or in connection with the trunk road charging scheme shall be taken to include specified expenses incurred for or in connection with the charging scheme in connection with which the trunk road charging scheme was requested, and

(b) the expenses incurred for or in connection with that other charging scheme shall be taken to include specified expenses incurred for or in connection with the trunk road charging scheme.

Apportionment

3

(1) A relevant scheme which is—

(a) a joint local charging scheme or licensing scheme, ...

(aa) a joint local-ITA charging scheme,

(b) a joint local-London charging scheme or licensing scheme, or

shall provide for the net proceeds of the scheme to be apportioned between the relevant authorities.

(2) Where a trunk road charging scheme is made by virtue of section 167(2)(b) or (3)(c)—

(a) the trunk road charging scheme, or

(b) the charging scheme in connection with which the trunk road charging scheme was requested,

or both, may provide for the net proceeds of the scheme to be apportioned between the relevant authority and the local traffic authority , Integrated Transport Authority , combined authority or combined county authority which requested the making of the scheme (or Transport for London, if it did).

4

References in the following provisions of this Schedule to an authority’s share of the net proceeds of a relevant scheme are—

(a) where the net proceeds of the scheme are apportioned as provided by paragraph 3, to so much of the net proceeds of the scheme as are apportioned to the authority, and

(b) otherwise, to the net proceeds of the scheme.

Accounts and funds

5

Regulations made by the appropriate national authority may make provision for—

(a) the keeping of accounts relating to trunk road charging schemes, and

(b) the preparation and publication of statements of such accounts.

6

(1) An account relating to a relevant scheme which is not a trunk road charging scheme shall be kept for each financial year by the relevant authority or jointly by the relevant authorities.

(2) A statement of every such account shall be prepared for each financial year by the relevant authority or authorities and published in the annual accounts of the relevant authority, or of each of the relevant authorities, for the financial year.

(3) Regulations made by the appropriate national authority may make—

(a) further provision relating to accounts required to be kept under this paragraph (including provision requiring or allowing the keeping of consolidated accounts relating to more than one relevant scheme), and

(b) further provision relating to the preparation and publication of statements of such accounts.

7

(1) At the end of each financial year any deficit in an account required to be kept under paragraph 6 shall be made good by the relevant authority or authorities.

(2) Any surplus in such an account may (so far as not made available for any purpose in accordance with this Schedule) be applied by the relevant authority or authorities towards making good any amount used to make good a deficit in respect of the account in the ten years immediately preceding the financial year.

(3) So much of any surplus as remains after the application of sub-paragraph (2) shall be carried forward in the account to the next financial year.

(4) A relevant scheme made by more than one authority must make provision specifying or for determining—

(a) the proportion of any deficit which each authority shall make good, and

(b) the proportion of any surplus which each authority may apply in accordance with sub-paragraph (2).

(5) Any deficit required to be made good shall be made good—

(a) in the case of a Welsh county council or county borough council, from its general account,

(b) in the case of Transport for London, from its gross income, and

(c) in the case of any other non-metropolitan local traffic authority or London traffic authority, or an Integrated Transport Authority , combined authority or combined county authority, from its general fund.

Application of proceeds by non-metropolitan local traffic authorities

8

(1) This paragraph applies to a non-metropolitan local traffic authority’s share of the net proceeds of any relevant scheme.

(2) The share of the net proceeds is available only—

(a) for application by the authority for the purpose of directly or indirectly facilitating the achievement of local transport policies of the authority, or

(b) for application by any authority falling within sub-paragraph (3) selected by the authority whose share it is in accordance with sub-paragraph (4).

(3) The authorities which fall within this sub-paragraph are—

(a) other non-metropolitan local traffic authorities

(aa) Integrated Transport Authorities , combined authorities and combined county authorities;

(b) London traffic authorities and the Greater London Authority.

(4) A share of the net proceeds of a relevant scheme is applied in accordance with this sub-paragraph if it is applied—

(a) by a non-metropolitan local traffic authority for the purpose of directly or indirectly facilitating the achievement of any of its local transport policies,

(aa) by an Integrated Transport Authority , combined authority or combined county authority for the purpose of directly or indirectly facilitating the achievement of any of its local transport policies, or

(b) by a London traffic authority or the Greater London Authority in accordance with the transport strategy prepared and published under section 142 of the Greater London Authority Act 1999,

in a way which will benefit the whole or any part of the area of the non-metropolitan local traffic authority whose share it is.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10

(1) A relevant scheme made by one or more non-metropolitan local traffic authorities must include—

(a) a general plan relating to the application of their shares of the net proceeds of the relevant scheme during the opening ten year period, and

(b) a detailed programme for the application of their shares of the net proceeds of the relevant scheme during the opening five year period.

(2) In this Schedule—

(a) “the opening ten year period” means the period which begins with the date on which the relevant scheme comes into force and ends with the tenth financial year that commences on or after that date, and

(b) “the opening five year period” means the period which begins with that date and ends with the fifth financial year that commences on or after that date.

(3) The order making a scheme which relates to an area in Wales shall not come into force unless and until the general plan and detailed programme required by sub-paragraph (1) have been approved by the Welsh Ministers.

11

(1) If a relevant scheme made by one or more non-metropolitan local traffic authorities remains in force after the end of the opening five year period, the authority or each of the authorities shall, during every fifth financial year after the financial year in which the scheme comes into force, prepare a detailed programme for the application of its share of the net proceeds of the scheme during the next five years.

(2) Any programme prepared in accordance with sub-paragraph (1) in relation to a relevant scheme prevails over any conflicting provisions in the general plan included in the scheme pursuant to paragraph 10(1)(a).

(3) Except with the consent of the appropriate national authority in any particular case, a non-metropolitan local traffic authority may not apply its share of the net proceeds of a scheme for any purpose (other than making good any amount to the general fund or general account of the relevant authority which made the scheme) in any financial year beginning after the end of the opening five year period unless it is complying with sub-paragraph (1).

Application of proceeds by London traffic authorities

12

(1) The share of the net proceeds of a relevant scheme of a London traffic authority is available.

(a) in the case of a charging scheme under this Part, only for application for relevant transport purposes within the meaning of Schedule 23 to the Greater London Authority Act 1999;

(b) in the case of a licensing scheme under this Part, only for application in accordance with regulations made by the Secretary of State.

(1A) Paragraphs 19(1) and (2), 20(1) and (5), 23(1) and (3) and 24 of Schedule 23 to that Act apply in relation to a charging scheme under this Part as they apply in relation to a charging scheme under that Schedule.

(2) Regulations under sub-paragraph (1) shall provide for—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) paragraphs 22 to 30 of Schedule 24 to that Act,

to apply in relation to a licensing scheme with any such modifications as the Secretary of State considers appropriate.

(3) Before making regulations under sub-paragraph (1) the Secretary of State shall consult the Greater London Authority.

Application of proceeds by Secretary of State ...

13

(1) In the case of a trunk road charging scheme—

(a) which is made by virtue of paragraph (a) of subsection (2) of section 167, or

(b) which is made by virtue of paragraph (b) of that subsection ...,

the relevant authority’s Secretary of State’s share of the net proceeds is available only for application for the purpose of directly or indirectly facilitating the achievement of any policies or proposals relating to transport.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Sub-paragraph (1)(a) applies during the period of ten years beginning with the coming into force of a scheme made by virtue of section 167(2)(a).

(4) The appropriate national authority Secretary of State may by regulations make provision as to circumstances in which—

(a) the same scheme is to be regarded as continuing in force in spite of a variation of the scheme or the revocation and replacement (with or without modifications) of the scheme, or

(b) a different scheme is, or is not, to be regarded as coming into force,

for the purposes of determining when the period specified in sub-paragraph (3) begins or expires in the case of a scheme.

(5) Except where sub-paragraph (1)(a) applies, the relevant authority’s Secretary of State’s share of the net proceeds of a trunk road charging scheme made by virtue of section 167(2)(a) is available to be applied only as may be specified in, or determined in accordance with, regulations made by the appropriate national authority Secretary of State.

(6) The provision that may be made by regulations under sub-paragraph (5) includes provision for sub-paragraph (3) to apply with the substitution for the number of years for the time being mentioned in it of a number of years greater than ten.

SCHEDULE 13

Road user charging

1

Schedule 23 to the Greater London Authority Act 1999 (road user charging in Greater London) has effect subject to the following amendments.

2

(1) Paragraph 1 (interpretation) is amended as follows.

(2) In sub-paragraph (1), in the definition of “net proceeds”, for the words from “, means” to the end substitute

and a financial year, means the amount (if any) by which— (a) the amounts received under or in connection with the scheme which are attributable to the financial year, exceed (b) the expenses incurred for or in connection with the scheme which are so attributable;

(3) In that sub-paragraph, after the definition of “prescribed”, insert—

“registered keeper”, in relation to a charge imposed in respect of a motor vehicle, means the person in whose name the vehicle was registered under the Vehicle Excise and Registration Act 1994 at the time of the act, omission, event or circumstances in respect of which the charge is imposed;

(4) In that sub-paragraph, in the definition of “regulations”, after “means” insert “ (except where otherwise provided) ”.

(5) In that sub-paragraph, in the definition of “traffic sign”, for “same meaning as in the Road Traffic Regulation Act 1984 (see in particular section 64 of that Act)” substitute “ meaning given by section 64 of the Road Traffic Regulation Act 1984 but also includes signposts and other signs and notices included in that term by section 71(2) of that Act ”.

(6) For sub-paragraph (2) substitute—

(2) For the purposes of this Schedule— (a) the amounts received under or in connection with a charging scheme, and (b) the expenses incurred for or in connection with such a scheme, and the extent to which they are attributable to any financial year, shall be determined in accordance with regulations under this sub-paragraph.

3

(1) Paragraph 4 (making of charging scheme) is amended as follows.

(2) After paragraph (a) of sub-paragraph (3) insert—

(aa) require such an authority to publish its proposals for the scheme and to consider objections to the proposals;

(3) After paragraph (d) of that sub-paragraph insert—

(da) require the authority by whom any such order is made to publish notice of the order and of its effect;

(4) Omit paragraph (e) of that sub-paragraph.

(5) After that sub-paragraph insert—

(4) Subsections (2) and (3) of section 250 of the Local Government Act 1972 (witnesses at local inquiries) apply in relation to any inquiry held by virtue of sub-paragraph (3)(b) above. (5) Where an inquiry is held by virtue of sub-paragraph (3)(b) above for the purposes of any order containing a charging scheme— (a) the costs of the inquiry shall be paid by the charging authority; and (b) the parties at the inquiry shall bear their own costs. (6) The charging authority may enter any land, and exercise any other powers which may be necessary, for placing and maintaining, or causing to be placed and maintained, traffic signs in connection with the charging scheme.

4

In sub-paragraph (2) of paragraph 11 (exemptions, reduced rates etc.), after “above” insert “ and to paragraphs 4 and 6 above ”.

5

After that paragraph insert—

(11A) A charging scheme may require— (a) documents to be displayed while a motor vehicle is on a road in respect of which charges are imposed; or (b) equipment to be carried in or fitted to a motor vehicle while it is on such a road.

6

(1) Paragraph 12 (penalty charges) is amended as follows.

(2) In sub-paragraph (1), for “, notification, payment, adjudication or enforcement” substitute “ and payment ”.

(3) After sub-paragraph (2) insert—

(3) The Lord Chancellor may make regulations about the notification, adjudication and enforcement of penalty charges.

7

For paragraph 13 substitute—

(13) Charges imposed in respect of any motor vehicle by a charging scheme (including penalty charges imposed in respect of any motor vehicle) shall be paid— (a) by the registered keeper of the motor vehicle; or (b) in prescribed circumstances, by such person as is prescribed.

8

In paragraph 14 (installation of equipment), for the words from “install” to “used or” substitute—

(a) install and maintain, or authorise the installation and maintenance of, any equipment; or (b) construct and maintain, or authorise the construction and maintenance of, buildings or other structures, used or

9

(1) Paragraph 15 (accounts and funds) is amended as follows.

(2) In sub-paragraphs (1) and (2), for “of their income and expenditure in respect of” substitute “ relating to ”.

(3) In sub-paragraph (3)—

(a) for the words from the beginning to “year, each” substitute “ Each ”, and

(b) for “that year” substitute “ each financial year ”.

(4) After sub-paragraph (4) insert—

(4A) Regulations may make further provision relating to— (a) accounts required to be kept under sub-paragraph (1) or (2) above (including provision requiring or allowing the keeping of consolidated accounts relating to more than one charging scheme); and (b) the preparation and publication of statements of such accounts.

(5) In sub-paragraph (5)(b), after “account” insert “ (after the application of any of the net proceeds in accordance with the following provisions) ”.

10

(1) Paragraph 25 (offences) is amended as follows.

(2) In sub-paragraph (1)—

(a) insert “ or ” at the end of paragraph (a), and

(b) omit paragraph (c) and the word “or” before it.

(3) After that sub-paragraph insert—

(1A) A person who makes or uses any false document with intent to avoid payment of, or being identified as having failed to pay, a charge imposed by a charging scheme or a penalty charge is guilty of an offence.

(4) In sub-paragraph (2), after “sub-paragraph (1)” insert “ or (1A) ”.

(5) After that sub-paragraph insert—

(3) A person is guilty of an offence if he removes a penalty charge notice which has been fixed to a motor vehicle in accordance with regulations under paragraph 12 above unless— (a) he is the registered keeper of the vehicle or a person using the vehicle with his authority; or (b) he does so under the authority of the registered keeper or such a person or of the charging authority. (4) A person guilty of an offence under sub-paragraph (3) above shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

11

(1) Paragraph 26 (examination of motor vehicles etc.) is amended as follows.

(2) In sub-paragraph (1)(b)(iii), for “unlawfully” substitute “ with intent to avoid payment of, or being identified as having failed to pay, a charge ”.

(3) For sub-paragraph (2) substitute—

(2) Regulations may make provision conferring power on any person authorised in writing by the charging authority to enter a motor vehicle where he has reasonable grounds for suspecting, in relation to a motor vehicle which is on a road, that— (a) any equipment required to be carried in or fitted to the motor vehicle while it is on a road in respect of which charges are imposed has been interfered with with intent to avoid payment of, or being identified as having failed to pay, a charge imposed by the charging scheme; or (b) there is in the motor vehicle a false document which has been made or used with intent to avoid payment of, or being identified as having failed to pay, such a charge.

(4) After that sub-paragraph insert—

(3) A person who intentionally obstructs a person exercising any power conferred on him by virtue of sub-paragraph (2) above is guilty of an offence. (4) A person guilty of an offence under sub-paragraph (3) above shall be liable on summary conviction to— (a) a fine not exceeding level 5 on the standard scale, or (b) imprisonment for a term not exceeding six months, or to both. (5) Regulations may make provision conferring power on any person authorised in writing by the charging authority to seize anything (if necessary by detaching it from a motor vehicle) and detain it as evidence of the commission of an offence under paragraph 25 above.

12

(1) Paragraph 27 (removal or immobilisation of motor vehicles) shall be renumbered as sub-paragraph (1) of that paragraph and amended as follows.

(2) After paragraph (a) insert—

(aa) the fixing of immobilisation notices to motor vehicles to which an immobilisation device has been fitted;

(3) Insert at the end

; and (e) the sale or destruction of motor vehicles not released. (2) A person who removes or interferes with an immobilisation notice in contravention of provision made by virtue of sub-paragraph (1) above is guilty of an offence. (3) A person who removes or attempts to remove an immobilisation device fixed to a motor vehicle in accordance with provision made by virtue of sub-paragraph (1) above in contravention of such provision is guilty of an offence. (4) A person who intentionally obstructs a person exercising any power conferred on him by provision made by virtue of sub-paragraph (1) above is guilty of an offence. (5) A person guilty of an offence under sub-paragraph (2) above shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale. (6) A person guilty of an offence under sub-paragraph (3) or (4) above shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

13

In paragraph 28 (determination of disputes and appeals), for “Regulations may” substitute “ The Lord Chancellor may by regulations ”.

14

In paragraph 29(6) (approval of equipment), for the words after “regulations” substitute “ under section 176(2) of the Transport Act 2000. ”

15

In paragraph 30 (evidence), for “Regulations may” substitute “ The Lord Chancellor may by regulations ”.

16

In paragraph 34 (guidance), insert at the end—

(3) Guidance issued under this paragraph shall be published in such manner as the Authority consider appropriate; and the Authority may at any time vary or revoke such guidance.

17

After that paragraph insert—

(34A) (1) Information obtained by— (a) any Minister of the Crown or government department, or (b) any local authority or other statutory body, may be disclosed to a charging authority for or in connection with the exercise of any of their functions with respect to a charging scheme. (2) Information obtained by a charging authority for or in connection with any of their functions other than their functions with respect to a charging scheme may be used by the authority for or in connection with the exercise of any of their functions with respect to a charging scheme. (3) Any information— (a) which has been or could be disclosed to a charging authority under sub-paragraph (1) above for or in connection with the exercise of any of their functions with respect to a charging scheme, or (b) which has been or could be used by an authority by virtue of sub-paragraph (2) above for or in connection with the exercise of any of those functions, may be disclosed to any person with whom the authority has entered into arrangements under paragraph 32(b) above. (4) Information disclosed to a person under sub-paragraph (3) above— (a) may be disclosed to any other person for or in connection with the charging scheme; but (b) may not be used (by him or any other person to whom it is disclosed under paragraph (a) above) otherwise than for or in connection with the charging scheme.

18

In paragraph 38 (variation and revocation of charging schemes)—

(a) omit “, exercisable in the same manner, and subject to the same conditions and limitations,”, and

(b) insert at the end “ ; and paragraph 4 above (apart from sub-paragraphs (3)(f) and (6)) applies in relation to the variation or revocation of a charging scheme as to the making of a charging scheme. ”

Workplace parking levy

19

Schedule 24 to the Greater London Authority Act 1999 (workplace parking levy in Greater London) has effect subject to the following amendments.

20

(1) Paragraph 1 (interpretation) is amended as follows.

(2) In sub-paragraph (1), in the definition of “licence”, omit “by the occupier of those premises”.

(3) In that sub-paragraph, in the definition of “net proceeds”, for the words from “, means” to the end substitute

and a financial year, means the amount (if any) by which— (a) the amounts received under or in connection with the scheme which are attributable to the financial year, exceed (b) the expenses incurred for or in connection with the scheme which are so attributable;

(4) In that sub-paragraph, omit the definition of “occupier”.

(5) In that sub-paragraph, in the definition of “regulations”, after “means” insert “ (except where otherwise provided) ”.

(6) For sub-paragraph (2) substitute—

(2) For the purposes of this Schedule— (a) the amounts received under or in connection with a licensing scheme, and (b) the expenses incurred for or in connection with such a scheme, and the extent to which they are attributable to any financial year, shall be determined in accordance with regulations under this sub-paragraph.

21

In paragraph 3(1) (provision of workplace parking places)—

(a) for the words from “the cases” to “time being” substitute “ a workplace parking place is provided at any premises at any time if a parking place provided at the premises is at that time ”, and

(b) for paragraph (d) substitute—

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Transport Act 2000

Chargeable gains: securities

3

4

Chargeable gains: value shifting

5

Chargeable gains: roll-over relief

6

Chargeable gains: restriction of losses

7

Chargeable gains: groups

8

9

10

Capital allowances

11

Transfers of trading stock

12

Trading losses: transfer of trade

13

Trading losses: change in ownership

14

Leased assets

15

Securities

16

17

Stamp duty

18

Stamp duty reserve tax

19

Agreements

20

SCHEDULE 8

Part I — Licences

House of Commons Disqualification Act 1975 (c. 24)

1

Northern Ireland Assembly Disqualification Act 1975 (c. 25)

2

Part II — Air navigation services

Civil Aviation Act 1982 (c. 16)

3

Part III — Charges

Civil Aviation Act 1982 (c. 16)

4

5

6

7

8

9

Airports Act 1986 (c. 31)

10

Part IV — Competition

Fair Trading Act 1973 (c. 41)

11

Competition Act 1980 (c. 21)

12

Civil Aviation Act 1982 (c. 16)

13

Competition Act 1998 (c. 41)

14

15

16

Part V — Hostilities etc

Civil Aviation Act 1982 (c. 16)

17

18

Airports Act 1986 (c. 31)

19

SCHEDULE 9

Prohibition on disclosure

1

Disclosure with consent

2

Other permitted disclosures

3

4

Other exceptions

5

Offence