The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012

• (b) any absence from the dwelling which exceeds or is likely to exceed 13 weeks.

• (7) A person whose state pension credit comprises only a savings credit must also report—

• (a) changes affecting a child living with that person which may result in a change in the amount of reduction under the authority’s scheme allowed in that person’s case, but not changes in the age of the child;

• (b) any change in the amount of that person’s capital to be taken into account which does or may take the amount of that person’s capital to more than £16,000;

• (c) any change in the income or capital of—

• (i) a non-dependant whose income and capital are treated as belonging to the applicant in accordance with paragraph 6 of Schedule 1 or paragraph 8 of Schedule 6 (circumstances in which income of a non-dependant is to be treated as applicant's); or

• (ii) a person to whom paragraph 8(2)(e) of Schedule 1 (partner treated as member of the household under paragraph 8) refers,

and whether such a person or, as the case may be, non-dependant stops living or begins or resumes living with the applicant;

• (8) A person who is entitled to a reduction under an authority’s scheme and on state pension credit need only report to the authority the changes specified in sub-paragraphs (6) and (7).

PART 2 — Decisions by an authority

Decision by an authority

8

An authority must make a decision on an application for a reduction under its scheme within 14 days of paragraphs 2 and 5 being satisfied, or as soon as reasonably practicable thereafter.

Notification of decision

9

• (1) An authority must notify in writing any person affected by a decision made by it under its scheme—

• (a) in the case of a decision on an application, forthwith or as soon as reasonably practicable thereafter;

• (b) in any other case, within 14 days of that decision or as soon as reasonably practicable thereafter.

• (2) Where the decision is to award a reduction the notification under sub-paragraph (1) must include a statement—

• (a) informing the person affected of the duty imposed by paragraph 7 (duty to notify change of circumstances);

• (b) explaining the possible consequences (including prosecution) of failing to comply with that duty; and

• (c) setting out the circumstances a change in which might affect entitlement to the reduction or its amount.

• (3) Where the decision is to award a reduction, the notification under sub-paragraph (1) must include a statement as to how that entitlement is to be discharged.

• (4) The notification under sub-paragraph (1) must also include a statement as to the matters set out in Schedule 14.

• (5) A person affected to whom the authority sends or delivers a notification of decision may, within one month of the date of the notification of that decision request in writing the authority to provide a written statement setting out the reasons for its decision on any matter set out in the notice.

• (6) The written statement referred to in sub-paragraph (5) must be sent to the person requesting it within 14 days or as soon as reasonably practicable thereafter.

• (7) For the purposes of this paragraph a person is to be treated as a person affected by a decision of an authority under its scheme where the rights, duties or obligations of that person are affected by that decision and the person falls within sub-paragraph (8).

• (8) This sub-paragraph applies to—

• (a) the applicant;

• (b) in the case of a person who is liable to pay council tax in respect of a dwelling and is unable for the time being to act—

• (i) a deputy appointed by the Court of Protection with power to claim, or as the case may be, receive benefit on the person’s behalf; or

• (ii) in Scotland, a judicial factor or any guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000 who has power to apply or, as the case may be, receive benefit on the person’s behalf; or

• (iii) an attorney with a general power or a power to apply or, as the case may be, receive benefit, has been appointed by that person under the Powers of Attorney Act 1971, the Enduring Powers of Attorney Act 1985 or the Mental Capacity Act 2005 or otherwise,

• (c) a person appointed by the authority under paragraph 1(3).

PART 3 — Award or payment of reduction

The award or payment of a reduction under a scheme

10

• (1) Subject to sub-paragraph (2), where a person is entitled to a reduction under an authority’s scheme in respect of that person’s liability for council tax as it has effect in respect of a financial year, the authority must discharge that person’s entitlement by reducing, so far as possible, the amount of that person’s liability to which regulation 20(2) of the Council Tax (Administration and Enforcement) Regulations 1992 refers.

• (2) Where—

• (a) a person is entitled to a reduction under an authority’s scheme in respect of that person’s liability for the authority’s council tax as it has effect in respect of a financial year;

• (b) the person entitled to the reduction is joint and severally liable for the council tax; and

• (c) the authority determines that discharging that person’s entitlement by reducing the amount of that person’s liability to which regulation 20(2) of the Council Tax (Administration and Enforcement) Regulations 1992 refers would be appropriate,

it may make a payment to that person of the amount of reduction to which that person is entitled, rounded where necessary to the nearest penny.

• (3) Subject to sub-paragraph (4) any payment made under sub-paragraphs (1) or (2) must be made to the person who is entitled to the reduction.

• (4) Where a person other than the person who is entitled to the reduction under an authority’s scheme made the application for the reduction and that first person is a person acting pursuant to an appointment under paragraph 1(3) (persons appointed to act for a person unable to act) or is treated as having been so appointed by virtue of paragraph 1(5), the amount of the reduction may be paid to that person.

SCHEDULE 14 — Matters to be included in a notification

PART 1 — General

1

The statement of matters to be included in any notification issued by an authority in accordance with paragraph 9 of Schedule 13 (notification of decision) are the matters set out in the following provisions of this Schedule.

2

Every notification must include a statement as to the right of any person affected by the decision to request a written statement under paragraph 9(5) of Schedule 13 (requests for statement of reasons), and the manner and time in which to do so.

3

Every notification notice must include a statement as to the right of any person affected by the decision to appeal against the decision in accordance with paragraphs 8 and 10 of Schedule 12 (procedure by which a person may make an appeal against certain decisions of the authority), and the manner and time in which to do so.

PART 2 — Awards of reductions where state pension credit or extended payment (qualifying contributory benefits) is payable: pensioners

4

• (1) Where a pensioner who is in receipt of state pension credit is awarded a reduction under an authority’s scheme, the notification must include a statement as to—

• (a) the normal weekly amount of council tax the person would be liable to pay before any reduction is awarded under an authority’s scheme, rounded to the nearest penny;

• (b) the maximum weekly amount of reduction the person could be entitled to under an authority’s scheme, rounded to the nearest penny;

• (c) the normal weekly amount of reduction the authority has determined the person is entitled to under its scheme, rounded to the nearest penny;

• (d) the amount and category of any non dependant deductions made in accordance with the authority’s scheme, if any; and

• (e) the first day that the person is entitled to a reduction under the authority’s scheme,

and in any case where the amount to which sub-paragraph (a) to (c) refers disregards fractions of a penny, the notice must include a statement to that effect.

• (2) In a case where a pensioner who is in receipt of state pension credit has entitlement only to the savings credit, the notification must also set out the following matters—

• (a) the person’s applicable amount and the basis of the calculation;

• (b) the amount of the savings credit taken into account;

• (c) the amount of the person’s income and capital as notified to the authority by the Secretary of State and taken into account for the purposes of the determination of the reduction under the authority’s scheme;

• (d) any modification made to the person’s income or capital (paragraph 8 of Schedule 1 (calculation of pensioner’s income in savings credit only cases) refers); and

• (e) the amount of the person’s capital in that case.

• (3) Where a pensioner is entitled to an extended payment (qualifying contributory benefits) (paragraph 32 of Schedule 1 refers), the notification must include a statement as to the matters set out in paragraph 4(1).

PART 3 — Awards of reductions where state pension credit not in payment: pensioners

5

Where a pensioner who is not in receipt of state pension credit is awarded a reduction under an authority’s scheme, the notification must include a statement as to—

• (a) the matters set out in paragraph 4 (1);

• (b) the pensioner’s applicable amount and how it is calculated;

• (c) the pensioner’s weekly earnings; and

• (d) the pensioner’s income and other earnings.

PART 4 — Notice where no award of a reduction is made: pensioners

6

Where a pensioner is not awarded a reduction under an authority’s scheme—

• (a) on the ground of income, the notification must include a statement as to—

• (i) the matters set out in paragraph 4(1)(a), and

• (ii) the matters set out in paragraph 5(b) to (d) where the pensioner is not on state pension credit;

• (b) for any other reason, the decision notice must include a statement as to the reason why no award has been made.

PART 5 — Awards of reductions where income support, income-based jobseeker’s allowance, income-related employment and support allowance, an extended payment or an extended payment (qualifying contributory benefits) is payable: persons who are not pensioners

7

• (1) Where a person who is not a pensioner and who is on income support, an income-based jobseeker’s allowance, or an income-related employment and support allowance is awarded a reduction under an authority’s scheme, the notification must include a statement as to—

• (a) the normal weekly amount of council tax the person would be liable to pay before any reduction is awarded under an authority’s scheme, rounded to the nearest penny;

• (b) the maximum weekly amount of reduction the person could be entitled to under the authority’s scheme, rounded to the nearest penny;

• (c) the normal weekly amount of reduction the authority has determined the person is entitled to under its scheme, rounded to the nearest penny;

• (d) the amount and category of any non dependant deductions made in accordance with the authority’s scheme, if any; and

• (e) the first day that the person is entitled to a reduction under the authority’s scheme,

and in any case where the amount to which sub-paragraph (a) to (c) refers disregards fractions of a penny, the notice must include a statement to that effect.

• (2) Where a person who is not a pensioner is entitled to an extended payment or an extended payment (qualifying contributory benefits) in accordance with an authority’s scheme, the notification must include a statement as to the matters set out in paragraph 7(1).

PART 6 — Awards of reduction where universal credit is payable: persons who are not pensioners

8

Where a person who is not a pensioner and who has an award of universal credit is awarded a reduction under an authority’s scheme, the notification must include a statement as to—

• (a) the matters set out in paragraph 7 (1);

• (b) the person’s applicable amount (paragraph 3 of Schedule 6) (applicable amount: persons who are not pensioners who have an award of universal credit) refers; and

• (c) the person’s income (paragraph 9 of Schedule 6 (calculation of income and capital; persons who are not pensioners who have an award of universal credit) refers).

PART 7 — Awards of reduction where no income support, income-based jobseeker’s allowance, income-related employment and support allowance or universal credit is payable: persons who are not pensioners

9

Where a person who is not a pensioner and who is not on income support, income-based jobseeker’s allowance, income-related employment and support allowance or universal credit is awarded a reduction under an authority’s scheme, the notification must include a statement as to—

• (a) the matters set out in paragraph 7 (1);

• (b) the person’s applicable amount and how it is calculated;

• (c) the person’s weekly earnings; and

• (d) the person’s weekly income other than earnings.

PART 8 — Notice where no award of a reduction is made: persons who are not pensioners

10

Where a person who is not a pensioner is not awarded a reduction under an authority’s scheme—

• (a) on the ground of income, the notification must include a statement as to—

• (i) the matters set out in paragraph 7(a); and

• (ii) the matters set out in paragraph 8(b) and (c) where the person is not on income support, an income-based jobseeker’s allowance, an income-related employment and support allowance, or universal credit;

• (b) for any other reason, the notification must include a statement as to the reason why no award has been made.

PART 9 — Notice where income of non-dependant is treated as applicant’s income: pensioners and persons who are not pensioners

11

Where an authority makes a decision under its scheme to treat the capital and income of a non-dependant as the applicant's, (paragraph 6 of Schedule 1 and paragraph 8 of Schedule 6 refer), the notification must contain a statement as to—

• (a) the fact that a decision has been made by reference to the income and capital of the applicant’s non-dependant, and

• (b) the authority’s reason for making that decision.

Signed

Carl Sargeant — Minister for Local Government and Communities, one of the Welsh Ministers — 19 December 2012

Explanatory note

(This note is not part of the Regulations)

Section 13A of the Local Government Finance Act 1992 (“the 1992 Act”), substituted by section 9 of the Local Government Finance Act 2012, enables the Welsh Ministers to make regulations in connection with council tax reduction schemes. These Regulations require each billing authority in Wales to make a scheme specifying the reductions which are to apply to amounts of council tax payable by persons, or classes of person, considered to be in financial need. Paragraphs 2 to 7 of Schedule 1B to the 1992 Act enable the Welsh Ministers to prescribe by regulations, matters that must be included in a scheme together with additional requirements which must or must not be included in a scheme.

Part 1 of these Regulations contains introductory provisions and definitions of key words and phrases. Part 2 makes provision about scheme requirements in relation to billing authorities in Wales, including classes of persons, reductions and scheme procedural requirements. Part 3 prescribes classes of person who must be included in an authority’s scheme. Part 4 prescribes classes of person who must not be included in an authority’s scheme.

Part 5 and Schedules 1 to 5 prescribe the matters that must be included in an authority’s scheme in relation to pensioners. Schedules 1 to 5 set out the rules relevant to determine the eligibility of pensioners for a reduction and the amount of reduction under a scheme, and set out how income and capital of pensioners is to be treated in calculating eligibility for a reduction.

Part 5 and Schedules 6 to 10 prescribe the matters that must be included in an authority’s scheme in relation to persons who are not pensioners. Schedules 6 to 10 set out the rules relevant to determine the eligibility of non-pensioners for a reduction and the amount of reduction under a scheme, and set out how income and capital of non-pensioners is to be treated in calculating eligibility for a reduction, including in cases where a non-pensioner or partner has an award of universal credit.

Schedule 11 provides for the application of the scheme to students.

Part 5 and Schedules 12 to 14 contain matters that must be included in an authority’s scheme in respect of all applicants.

These Regulations have been made in exceptional circumstances, and by virtue of regulation 1(3) are applicable only for the financial year beginning 1 April 2013. A further set of regulations will be required to make provision for subsequent financial years. It is the intention of the Welsh Ministers to review the prescribed requirements contained within these Regulations during the financial year beginning 1 April 2013, and in accordance with regulation 1(4) the Welsh Ministers are required to publish draft regulations making provision for subsequent financial years by 1 January 2014.

The Welsh Ministers' Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to this Order. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations.

A copy can be obtained at Local Government Finance and Public Service, Performance Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ.

Footnotes

[^f00001]: 1992 c. 14. Section 13A was substituted by section 10(1) of the Local Government Finance Act 2012 (c. 17), and Schedule 1B was inserted by section 10(2) and Schedule 4 to that Act.

[^f00002]: 1996 c. 18. Sections 75A and 75B were inserted by section 3 of the Employment Act 2002 (c. 22) and amended by the Work and Families Act 2006 (c. 18), Schedule 1, paragraphs 33 and 34.

[^f00003]: 2004 c. 32.

[^f00004]: 1992 c. 4. See sections 64 to 67 of that Act in relation to attendance allowance.

[^f00005]: S.I. 1983/686; relevant amending instruments are S.I. 1984/1675, 2001/420.

[^f00006]: 2007 (c. 3); section 989 defines basic rate by reference to section 6(2) of that Act. Section 6(2) was amended by section 5 of the Finance Act 2008 (c. 9) and section 6 of, and paragraphs 1 and 2 of part 1 of Schedule 2 to, the Finance Act 2009 (c. 10).

[^f00007]: 1995 c. 18.

[^f00008]: 2002 c. 16.

[^f00009]: 2007 c. 5.

[^f00010]: 2000 c. 14; section 3 was amended by paragraphs 1 and 4 of Schedule 5 to, the Health and Social Care Act 2008 (c. 14).

[^f00011]: 2001 asp 8.

[^f00012]: S.I. 2003/431 (N.I. 9).

[^f00013]: Section 141 was amended by section 1 of the Child Benefit Act 2005 (c. 6).

[^f00014]: 2002 c. 21; section 8 has been repealed by section 147 of, and Part 1 of Schedule 14 to, the Welfare Reform Act 2012 (c. 5) but those provisions are not yet in force.

[^f00015]: 2002 c. 21.

[^f00016]: 2007 c. 5; Part 1 concerns Employment and Support Allowance, amendments are referenced where relevant.

[^f00017]: 2007 c. 5. Section 71 was amended by section 67(1) of the Welfare Reform and Pensions Act 1999 (c. 30), and repealed by section 90 of the Welfare Reform Act 2012 (c. 5) (not yet in force).

[^f00018]: 2000 c. 7; the definition of “electronic communication” contained in section 15(1) was amended by section 406 of, and paragraph 158 of Schedule 17 to, the Communications Act 2003 (c. 21).

[^f00019]: Section 2(1)(a) was amended by the Income Tax (Earnings and Pensions) Act 2003, Schedule 6, paragraphs 169 and 171 (c.1).

[^f00020]: Section 17A was inserted by the Welfare Reform Act 2009 (c. 24), section 1 and amended by the Welfare Reform Act 2012 (c. 5), Schedule 7, paragraphs 1 and 4, and Schedule 14, Parts 1 and 3 (not yet in force). The section is repealed by Part 4 of Schedule 14 to that Act (not yet in force).

[^f00021]: 1999 c. 30.

[^f00022]: 2002 c. 16.

[^f00023]: S.I. 2011/517.

[^f00024]: 1995 c. 18. Section 1(4) was amended by the Welfare reform and Pensions Act 1999, Schedule 7, paragraphs 1 and 2(1) and (4); the Civil Partnership Act 2004 (c. 33); section 4 of the Welfare Reform Act 2009 (c. 24), and is repealed by the Welfare Reform Act 2012, Schedule 14, Part 1 (not yet in force).

[^f00025]: 2006 c. 41. The definition of “health service hospital” has been amended by the Health and Social Care Act 2012 (c. 7), Schedule 4, paragraph 138 (not yet in force).

[^f00026]: 2000 c. 14; section 2 was amended by the Health and Social Care Act 2008 (c. 14), Schedule 5, paragraphs 1 and 3..

[^f00027]: 1978 c. 29; section 10F was inserted by section 108 of the Public Services Reform (Scotland) Act 2010 (asp 8).

[^f00028]: Section 2(1)(b) is amended by the Welfare Reform Act 2012, Schedule 23, paragraph 24 (not yet in force; section 4 is repealed by Part 1 of Schedule 14 to that Act (not yet in force)..

[^f00029]: 1996 c. 18.

[^f00030]: 1972 c. 70. This definition of local authority was amended by section 102 of, and paragraph 8 of Schedule 16 and Schedule 17 to the Local Government Act 1985 (c. 51). Other amendments have been made to that definition but they are not relevant to these Regulations.

[^f00031]: 1993 c. 48. The definition of “occupational pension scheme” was substituted by section 239 of the Pensions Act 2004 (c. 35) and amended by S.I. 2007/3014.

[^f00032]: 1996 c. 18. Sections 80A and 80B were inserted by section 1 of the Employment Act 2002 (c. 22) and sections 80AA and 80BB were inserted by section 3 of the Work and Families Act 2006 (c. 18). Relevant regulations made under these sections are S.I. 2002/2788 and S.I. 2003/921 (made under sections 80A and 80B) and S.I. 2010/1055 and S.I. 2010/1059 (made under sections 80AA and 80BB)..

[^f00033]: 1995 c. 26; paragraph 1 has been amended by the State Pension Credit Act 2002 (c. 16), Schedule 2, paragraph 39; the Welfare Reform Act 2007, Schedule 3, paragraph 13; the Pensions Act 2007 (c. 22), Schedule 3, paragraph 4; and section 1 of the Pensions Act 2011 (c. 19).

[^f00034]: 2012 c. 5.

[^f00035]: 1993 c. 48; the definition of “personal pension scheme” was substituted by section 239 of the Pensions Act 2004 (c. 35) and amended by sections 70 and 114 of, and paragraph 23 of Schedule 20 and paragraph 3 of Schedule 27 to, the Finance Act 2007 (c. 11).

[^f00036]: 1988 c. 1.

[^f00037]: 2004 c. 12.

[^f00038]: 2002 c. 16.

[^f00039]: S.I. 2006/214; amended by S.I. 2007/1356, 2007/2869.

[^f00040]: 2002 c. 16. Section 3 was amended by the Civil Partnership Act 2004 (c. 33), Schedule 24, paragraph 140 and S.I. 2002/1792.

[^f00041]: 1973 c. 50. Section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19) and repealed in part by the Employment Act 1989 (c. 38), Schedule 7, Part 1.

[^f00042]: 1990 c. 35.

[^f00043]: 1978 c. 29.

[^f00044]: 1985 c. 68; section 105 was amended by S.I. 1996/2325; the Government of Wales Act 1998 (c. 38), Schedule 8, paragraph 5 and Schedule 16, paragraph 5, and S.I. 2010/866.

[^f00045]: 1995 c. 50; section 49A was inserted in respect of Northern Ireland by article 5 of S.I. 2006/312 (N.I. 1).

[^f00046]: 2010 c. 15.

[^f00047]: 1999 c. 27; section 3 was amended by section 137 of the Local Government and Public Involvement in Health Act 2007 (c. 28).

[^f00048]: 2009 nawm 2.

[^f00049]: 2001 asp 10.

[^f00050]: 2006 c. 41.

[^f00051]: 2006 c. 42

[^f00052]: 2008 c. 14; section 4 has been amended by section 189 of the Health and Social Care Act 2012 but those amendments are not yet in force.

[^f00053]: 2008 c. 17; section 193 was amended the Localism Act 2011 (c. 20), Schedule 17, paragraphs 1 and 4 and Schedule 25, Pert 27.

[^f00054]: 1993 c. 39; subsection (2) was amended by S.I. 1996/3095 and 1999/1663.

[^f00055]: 1992 c. 4.

[^f00056]: 2002 c. 16.

[^f00057]: 1973 c. 50; section 2 was substituted by the Employment Act 1988 (c. 19), section 25 and amended by the Employment Act 1989 (c. 38), Schedule 7, Part 1..

[^f00058]: 2012 c. 5

[^f00059]: 2003 c. 1; subsection (2) was inserted by section 19 of the Finance Act 2005 (c. 7).

[^f00060]: 1991 c. 56.

[^f00061]: 2002 asp 3; section 29A was substituted together with sections 29B-29G for section 29 as originally enacted by section 21 of the Water Services etc (Scotland) Act 2005 (asp 3).

[^f00062]: 2002 c. 21

[^f00063]: Section 142 was amended by section 1 of the Child Benefit Act 2005 (c. 6).

[^f00064]: 1995 c. 18; Section 19 (together with sections 19A to 19C), has been substituted by section 46 of the Welfare Reform Act 2012 (c. 5) but that amendment is not yet in force (sections 19A to 19C are however); section 17A has been repealed by Part 4 of Schedule 14 to, the Welfare Reform Act 2012 although that provision is not yet in force. In the meantime amendments have been made to section 17A by sections 48 and 59 of, and Schedules 7 and 14 to, that Act.

[^f00065]: 2001 c. 11; section 6B was amended by sections 9, 24 and 58 of, and paragraphs 9 and 10 of Schedule 2 and Part 1 of Schedule 7 to, the Welfare Reform Act 2009 (c. 24); sections 31, 113, 118, 119, 121 and 147 of, paragraphs 56 and 58 of Schedule 2, paragraphs 15 and 16 of Schedule 3, Parts 1 and 12 of Schedule 14, to the Welfare Reform Act 2012 (c. 5), of which only those made by section 113 (to subsection (1)(b)) are in force. Section 7 was amended by section 14 of, and Part 3 of Schedule 3 to, the State Pension Credit Act 2002 (c. 16); sections 28 and 49 of, and paragraph 23 of Schedule 3 to, the Welfare Reform Act 2007 (c. 5); sections 9, 24 and 58 of, and paragraphs 9 and 11 of Schedule 2, Part 1 of Schedule 4 and Part 1 of Schedule 7 to, the Welfare Reform Act 2009 (of which those made by sections 9, 31 and Schedule 7 are not yet in force); S.I. 2011/2298; sections 31, 118, 119 and 147 of, and paragraphs 56 and 59 of Schedule 2, paragraphs 15 and 17 of Schedule 3 and Part 1 of Schedule 14 to, the Welfare Reform Act 2012, none of which are yet in force. Section 8 has been repealed by section 147 of, and Part 1 of Schedule 14, to the Welfare Reform Act 2012, but that repeal is not yet in force. Amendments have also been made by sections 1, 24, and 58 of, and Part 1 of Schedule 4 and Part 3 of Schedule 7 to, the Welfare Reform Act 2009; sections 31, 48, 113 and 147 of, and paragraphs 56 and 60 of Schedule 2, paragraph 12 of Schedule 7 and Part 12 of Schedule 14 to, the Welfare Reform Act 2012, of which only those made by section 113 are in force. Section 9 was amended by section 14 of, and Part 3 of Schedule 2 to, the State Pension Credit Act 2002; sections 28 of, and paragraph 23 of Schedule 3 to, the Welfare Reform Act 2007; sections 9 and 58 of, and Part 1 of Schedule 7 to, the Welfare Reform Act 2009, none of which are in force; sections 31, 113 and 147 of, and paragraphs 56 and 61 of Schedule 2 and Part 1 of Schedule 14 to, the Welfare Reform Act 2012, of which only those made by section 113 are in force.

[^f00066]: 2007 c. 5.

[^f00067]: S.I. 2002/1792

[^f00068]: Section 145A was inserted by the Tax Credits Act 2002 (c. 21), section 55(1).

[^f00069]: 2000 c. 35.

[^f00070]: 1989 c. 41; section 23 was substituted by sections 22A to 22F by section 8(1) of the Children and Young Persons Act 2008 (c. 23). Section 22C is in force in England but is not yet in force in Wales. Section 59(1)(a) was amended by section 49 of the Children Act 2004 (c. 31) and paragraph 2 of Schedule 1 to the Children and Young Persons Act 2008.

[^f00071]: 2002 c. 38.

[^f00072]: S.I. 2009/154.

[^f00073]: S.I. 1987/2203 (N.I. 22).

[^f00074]: 1955 c. 18.

[^f00075]: 1955 c. 19.

[^f00076]: 1957 c. 53.

[^f00077]: 1958 c. 40.

[^f00078]: 1968 c. 49.

[^f00079]: 1969 c. 46.

[^f00080]: 1969 c. 54

[^f00081]: 1973 c. 18.

[^f00082]: 1975 c. 72; this Act was repealed in respect of England and Wales by Schedule 15 to the Children Act 1989 (c. 41). It continues to have effect in Scotland.

[^f00083]: 1978 c. 22.

[^f00084]: 2007 asp 4.

[^f00085]: 1986 c. 55.

[^f00086]: 1989 c. 41.

[^f00087]: 1995 c. 36.

[^f00088]: 2006 c. 52.

[^f00089]: 2012 c. 10.

[^f00090]: 1992 c. 14; subsections (2) and (8) of section 6 were amended by article 2 of, and paragraph 8 of the Schedule to, S.I.;1997/74.

[^f00091]: 1972 c. 70.

[^f00092]: 2000 c. 22.

[^f00093]: Schedule 1B was inserted by section 9 of and Schedule 4 to the Local Government Finance Act 2012 (c. 17)

[^f00094]: 2007 c. 21.

[^f00095]: 1983 c. 20.

[^f00096]: 2003 asp 13.

[^f00097]: 1995 c. 46

[^f00098]: S.I. 1986/595 (N.I. 4).

[^f00099]: 1952 c. 52.

[^f00100]: 1989 c. 45.

[^f00101]: Schedule 1B was inserted by section 9 of the Local Government Finance Act 2012 (c. 17).

[^f00102]: OJ No L 158, 30.4.04, p 77.

[^f00103]: A consolidated version of this Treaty was published in the Official Journal on 30.3.2010 C 83.

[^f00104]: 1971 c. 77.

[^f00105]: 1999 c. 33.

[^f00106]: Relevant amendments to section 94(1) have been made by section 44 of the Nationality, Immigration and Asylum Act 2002 (c. 41) but those provisions are not in force. Other amendments have been made but they are not relevant to these Regulations.

[^f00107]: S.I. 2006/1003; relevant amending instruments are S.I. 2011/544, 2012/1547, 2012/2560.

[^f00108]: S.I. 2005/3360.

[^f00109]: 2012 c. 5.

[^f00110]: 1973 c. 50; section 2 was substituted by section 25 of the Employment Act 1988 (c. 19) and subsequently amended by section 29 of, and Part 1 of Schedule 7 to, the Employment Act 1989 (c. 38) and, in relation to Scotland only, section 47 of the Trade Union Reform and Employment Rights Act 1993 (c. 19).

[^f00111]: 1990 c. 35; section 2 was amended by section 47 of the Trade Union Reform and Employment Rights Act 1993 (c. 19); article 4 of, and paragraph 100 of Schedule 2 to, S.I. 1999/1820; and paragraph 20 of Schedule 26 to the Equality Act 2010 (c. 15).

[^f00112]: Section 13A was substituted by section 9 of the Local Government Finance Act 2012 (c. 17).

[^f00113]: 2002 c. 16.

[^f00114]: S.I. 2005/439.

[^f00115]: S.I. 2011//517

[^f00116]: Section 77 was amended by paragraph 1 of Schedule 6 to the Tax Credits Act 2002 (c. 21); paragraph 34 of Schedule 24 to the Civil Partnership Act 2004 (c. 33) and paragraph 4 of Schedule 1 to the Child Benefit Act 2005 (c. 6).

[^f00117]: Part 12ZA was inserted by section 2 and Part 12ZB was inserted by section 4 of the Employment Act 2002 (c. 22).

[^f00118]: S.I. 2006/606.

[^f00119]: 1979 c. 41.

[^f00120]: The Public Lending Right Scheme is appended to S.I. 1982/719; it was substituted by appendix 2 to S.I. 1990/2360. Amendments have since been made to it but they are not relevant to these Regulations.

[^f00121]: 1837 c. 2.

[^f00122]: 1937 c. 32.

[^f00123]: 1952 c. 37.

[^f00124]: 1972 c. 7.

[^f00125]: 1975 c. 82.

[^f00126]: S.I. 1979/597.

[^f00127]: S.I. 2005/3360.

[^f00128]: 1992 c. 4; section 30DD was inserted by section 63 of the Welfare Reform and Pensions Act 1999 (c. 30). Section 30E was inserted by section 3 of the Social Security (Incapacity for Work) Act 1994 (c. 18). Both sections are repealed by Schedule 8 to the Welfare Reform Act 2007 (c. 5) (not yet in force).

[^f00129]: S.I. 2001/1004.

[^f00130]: 1996 c. 17.

[^f00131]: 2007 c. 3; the heading and subsection (1) of section 35 were amended by section 4 of the Finance Act 2012 (c. 14) (“2012 Act”); subsections (2) and (4) were inserted by section 4 of the Finance Act 2009 (c. 10). In section 36, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by article 3 of S.I. 2011/2926 and section 4 of the Finance Act 2009. In section 37, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by article 3 of S.I. 2011/2926 and section 4 of the Finance Act 2009.

[^f00132]: 1989 c. 41; section 23 was substituted by sections 22A to 22F by section 8(1) of the Children and Young Persons Act 2008 (c. 23). Section 22C is in force in England but is not yet in force in Wales.

[^f00133]: 1995 c. 36; section 26 was amended by paragraph 1 of Schedule 3 to the Adoption and Children (Scotland) Act 2007 (asp 4).

[^f00134]: S.I. 2009/210.

[^f00135]: 1948 c. 29; section 26(3A) was inserted by section 42(4) of the National Health Service and Community Care Act 1990 (c. 19).

[^f00136]: 2006 c. 41. The Commissioning Board is established under section 1H of that Act (inserted by section 9 of the Health and Social Care Act 2012 (c. 7); section 14D was inserted by section 25 of the 2012 Act.

[^f00137]: 2006 c. 42.

[^f00138]: 1965 c. 51.

[^f00139]: S.I. 2005/454.

[^f00140]: 1980 c. 46.

[^f00142]: S.I. 1975/556.

[^f00143]: S.I. 1999/3110.

[^f00144]: 2010 nawm 10.

[^f00145]: S.I. 2010/2574 (W.214).

[^f00146]: 2010 asp 8.

[^f00147]: 2006 c. 21.

[^f00148]: Section 34(2) has been amended by paragraphs 30 and 32 and section 53(2) by paragraphs 30 and 34 of Schedule 1 to the Education and Skills Act 2008 (c. 25) but those provisions are not yet in force.

[^f00149]: S.I. 2011/581.

[^f00150]: S.I. 2003/237 (W. 35).

[^f00151]: S.S.I. 2009/210.

[^f00152]: S.I. 2002/3214 (W.23).

[^f00153]: Part 12A was inserted by section 5 of the Social Security (Incapacity for Work) Act 1994 Act and amended by section 70 of, and paragraphs 20 and 23 of Schedule 8 to, the Welfare Reform and Pensions Act 1999 (c. 30). It has been repealed by paragraph 9(1) and (12) of Schedule 3 to the Welfare Reform Act 2007 (c. 5) but those provisions are not yet in force.

[^f00154]: 2006 c. 41; paragraph 9 has been amended by section 17(10) of the Health and Social Care Act 2012 (c. 7) (to replace references to the Secretary of State with references to clinical commissioning groups), but those provisions are not yet fully in force.

[^f00155]: S.I. 1987/1967; Schedule 1B was inserted by S.I. 1996/206.

[^f00156]: S.I. 2002/2005.

[^f00157]: S.I. 1995/311: regulation 13A was inserted by S.I. 1998/2231 and amended by S.I. 1999/3109, S.I. 2006/707 and S.I. 2006/2378.

[^f00158]: 2007 c. 3; the heading and subsection (1) of section 35 were amended by section 4 of the Finance Act 2012 (c. 14) (“2012 Act”); subsections (2) and (4) were inserted by section 4 of the Finance Act 2009 (c. 10). In section 36, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by article 3 of S.I. 2011/2926 and section 4 of the Finance Act 2009. In section 37, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by article 3 of S.I. 2011/2926 and section 4 of the Finance Act 2009.

[^f00159]: The capital limit is £16,000, see paragraph 31.

[^f00160]: See also paragraph 38 in relation to persons moving into the area of one authority from another authority’s area.

[^f00161]: 2004 c. 21.

[^f00162]: 2005 asp 5.

[^f00163]: 2000 c 22

[^f00164]: S.I. 1972/1265 (N.I. 14).

[^f00165]: 2002 c. 6.

[^f00166]: 2011 c. 25.

[^f00167]: S.I. 2008/794.

[^f00168]: S.I. 2005/3360.

[^f00169]: 2012 c. 5.

[^f00170]: Powers in section 14A of the LGFA 1992 may be used to confer power to require employers to provide information for these purposes.

[^f00171]: 2007 c. 3; the heading and subsection (1) of section 35 were amended by section 4 of the Finance Act 2012 (c. 14) (“2012 Act”); subsections (2) and (4) inserted by section 4 of the Finance Act 2009 (c. 10). In section 36, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by S.I. 2011/2926 and section 4 of the Finance Act 2009. In section 37, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by S.I. 2011/2926 and section 4 of the Finance Act 2009.

[^f00172]: 1994 c. 21.

[^f00173]: S.I. 1996/207.

[^f00174]: 1980 c. 46.

[^f00175]: S.I. 1999/3110.

[^f00176]: 2010 nawm 1.

[^f00178]: 2010 asp 8.

[^f00179]: S.I. 2011/581.

[^f00180]: S.I. 2003/237 (W.35).

[^f00181]: S.I. 2009/210.

[^f00182]: S.I. 2004/219 (W.23).

[^f00183]: S.I. 1975/529.

[^f00184]: 2007 c. 3; the heading and subsection (1) of section 35 were amended by section 4 of the Finance Act 2012 (c. 14) (“2012 Act”); subsections (2) and (4) were inserted by section 4 of the Finance Act 2009 (c. 10). In section 36, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by article 3 of S.I. 2011/2926 and section 4 of the Finance Act 2009. In section 37, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by article 3 of S.I. 2011/2926 and section 4 of the Finance Act 2009.

[^f00185]: 1980 c. 20.

[^f00186]: 2002 c. 32.

[^f00187]: 2009 c. 22.

[^f00188]: 1996 c. 56.

[^f00189]: S.I. 2011/1986.

[^f00190]: S.I. 2011/886 (W.130).

[^f00191]: S.S.I. 2007/154.

[^f00192]: S.R. 2009/373.

[^f00193]: S.I. 2003/1994; relevant amending instrument is S.I. 2008/1477.

[^f00194]: 1998 c. 30.

[^f00195]: 1988 c. 40.

[^f00196]: 1998 c. 30.

[^f00197]: 2000 asp 4.

[^f00198]: 1971 c. 27.

[^f00199]: 1985 c. 29.

[^f00200]: 2005 c. 9.

[^f00201]: For provisions requiring a pension fund holder to provide information to the billing authority, see regulations under section 14A of the Local Government Finance Act 1992.

Editorial notes

[^key-05b724ab2771a73ee6fcd61dc3f09c27]: Reg. 1 in force at 20.12.2012, see reg. 1(2)

[^key-2b21d9ce85e81fed5e9533d5afb20854]: Reg. 2 in force at 20.12.2012, see reg. 1(2)

[^key-78622a964b973ed765095066eb27e6d4]: Reg. 3 in force at 20.12.2012, see reg. 1(2)

[^key-b4f769272653bb13fba9515e37d00646]: Reg. 4 in force at 20.12.2012, see reg. 1(2)

[^key-54efb29fcf474559ff105ea6ca112f4b]: Reg. 5 in force at 20.12.2012, see reg. 1(2)

[^key-f456afbe2b531dae25d1ab3e8b4f8775]: Reg. 6 in force at 20.12.2012, see reg. 1(2)

[^key-f4d03f4735a07b22dc3e595a4e0856ba]: Reg. 7 in force at 20.12.2012, see reg. 1(2)

[^key-2378c276bbacf53880b98dc804955c42]: Reg. 8 in force at 20.12.2012, see reg. 1(2)

[^key-444492476f8655e2b1f90c4123ecb62a]: Reg. 9 in force at 20.12.2012, see reg. 1(2)

[^key-1af1ce7b3da2191898ec77d759b419d4]: Reg. 10 in force at 20.12.2012, see reg. 1(2)

[^key-a5683d9f661a79676085ed9d3562aeb4]: Reg. 11 in force at 20.12.2012, see reg. 1(2)

[^key-0ba693e3218ed5f58e1d1e44eb5321b7]: Reg. 12 in force at 20.12.2012, see reg. 1(2)

[^key-1529a0580c3cd42d811b553d339f74c0]: Reg. 13 in force at 20.12.2012, see reg. 1(2)

[^key-82051de0f5a9317474f502f6cd3b4cd3]: Reg. 14 in force at 20.12.2012, see reg. 1(2)

[^key-2d5bb9741a8032cbed5b2ad794d2bb6e]: Reg. 15 in force at 20.12.2012, see reg. 1(2)

[^key-9b692dd9967a6aed2853c23e2f381042]: Reg. 16 in force at 20.12.2012, see reg. 1(2)

[^key-43c4be5be3ce32a0590a3a1647e8b08f]: Reg. 17 in force at 20.12.2012, see reg. 1(2)

[^key-c2a0841187b6edc0a3e1fb57f484217e]: Reg. 18 in force at 20.12.2012, see reg. 1(2)

[^key-270dbc290f400c9d5dd1eceb17f9fe26]: Reg. 19 in force at 20.12.2012, see reg. 1(2)

[^key-ecd9b4cc181767a4d729cd6588cd7428]: Reg. 20 in force at 20.12.2012, see reg. 1(2)

[^key-aa21adf1dcf1d3777b768084e73daebe]: Reg. 21 in force at 20.12.2012, see reg. 1(2)

[^key-2706156efc57f641d6341a6a0a78ad3f]: Reg. 22 in force at 20.12.2012, see reg. 1(2)

[^key-0dc049db495627e00bf489aa693e7c7c]: Reg. 23 in force at 20.12.2012, see reg. 1(2)

[^key-898930f920f4c3ea42e03e90aa83a311]: Reg. 24 in force at 20.12.2012, see reg. 1(2)

[^key-f5086016b634cf39088e398ebd54a2d4]: Reg. 25 in force at 20.12.2012, see reg. 1(2)

[^key-37b60394e9f0a1eb8c9629a8247d59e0]: Reg. 26 in force at 20.12.2012, see reg. 1(2)

[^key-2fed77aacdcb2c56c971a3c542be01e4]: Reg. 27 in force at 20.12.2012, see reg. 1(2)

[^key-27fc51d7767df9201d1a9b7853d7de67]: Reg. 28 in force at 20.12.2012, see reg. 1(2)

[^key-34cf79c38487d07e5590f5b2690fbc9e]: Reg. 29 in force at 20.12.2012, see reg. 1(2)

[^key-6fadf58340f0ecdca646bd58b94d6d39]: Reg. 30 in force at 20.12.2012, see reg. 1(2)

[^key-29d59786c6f6fe5458258ae1d234230f]: Reg. 31 in force at 20.12.2012, see reg. 1(2)

[^key-87822a24e0e59db3e85c595bdea2604b]: Reg. 32 in force at 20.12.2012, see reg. 1(2)

[^key-0a58189efbfcc25b1f5e87a45c4a7136]: Sch. 1 para. 1 in force at 20.12.2012, see reg. 1(2)

[^key-3af29ff8a8992d1cdd0c0bb647cad483]: Sch. 1 para. 2 in force at 20.12.2012, see reg. 1(2)

[^key-66d0383e3fe08bb27e9779272d3cfa28]: Sch. 1 para. 3 in force at 20.12.2012, see reg. 1(2)

[^key-2db475d9b29a36261fd5a6ce83db0e37]: Sch. 1 para. 4 in force at 20.12.2012, see reg. 1(2)

[^key-2091d8d7e16aba45705bfa9abf4c8203]: Sch. 1 para. 5 in force at 20.12.2012, see reg. 1(2)

[^key-0eb8d8a1d8f89445b522e584e8dbf2bf]: Sch. 1 para. 6 in force at 20.12.2012, see reg. 1(2)

[^key-dca20329a845d74a5c5b7774229b12b7]: Sch. 1 para. 7 in force at 20.12.2012, see reg. 1(2)

[^key-a9862743911e626b1429a02f016d7138]: Sch. 1 para. 8 in force at 20.12.2012, see reg. 1(2)

[^key-69b30ad506e5d606cf7ef37a9f7081ac]: Sch. 1 para. 9 in force at 20.12.2012, see reg. 1(2)

[^key-570039ae23e902792dfa4d03af8bee6a]: Sch. 1 para. 10 in force at 20.12.2012, see reg. 1(2)

[^key-360511302dbd4b5bc313c6c83e427c90]: Sch. 1 para. 11 in force at 20.12.2012, see reg. 1(2)

[^key-7edfa5f1e43b6d69a84d7e6123d51490]: Sch. 1 para. 12 in force at 20.12.2012, see reg. 1(2)

[^key-ffd5f25624b4601d8f4da570aed69739]: Sch. 1 para. 13 in force at 20.12.2012, see reg. 1(2)

[^key-570a814f4f3db428435518bd1ccacf55]: Sch. 1 para. 14 in force at 20.12.2012, see reg. 1(2)

[^key-b7b8cf6590a5c23cc2706e9db9252c66]: Sch. 1 para. 15 in force at 20.12.2012, see reg. 1(2)

[^key-7fc409a699a853cd8d20e63907e5adfb]: Sch. 1 para. 16 in force at 20.12.2012, see reg. 1(2)

[^key-9a6befe92f495174932fc2cc8fcb0e73]: Sch. 1 para. 17 in force at 20.12.2012, see reg. 1(2)

[^key-a75980b7065ee97759a45646ace79f78]: Sch. 1 para. 18 in force at 20.12.2012, see reg. 1(2)

[^key-847f86cbd02858d724b9dcc70b41a24d]: Sch. 1 para. 19 in force at 20.12.2012, see reg. 1(2)

[^key-bad1d9273cc48b78cf41158b6a3aad27]: Sch. 1 para. 20 in force at 20.12.2012, see reg. 1(2)

[^key-5a9dbbd5d90a84b73fafb64565dfd1ea]: Sch. 1 para. 21 in force at 20.12.2012, see reg. 1(2)

[^key-298b936ef10ae6ac414ccf33f0298e8b]: Sch. 1 para. 22 in force at 20.12.2012, see reg. 1(2)

[^key-1aa65df62277e64afdd5958881be8cf4]: Sch. 1 para. 23 in force at 20.12.2012, see reg. 1(2)

[^key-bc4e3d202e368f1f7525f732b2db391f]: Sch. 1 para. 24 in force at 20.12.2012, see reg. 1(2)

[^key-76595a046c153cc39018337d033b5ae2]: Sch. 1 para. 25 in force at 20.12.2012, see reg. 1(2)

[^key-b58c86a0f5d77bb63ab298469e79b831]: Sch. 1 para. 26 in force at 20.12.2012, see reg. 1(2)

[^key-28d810020c26b40559305aa2eb65693e]: Sch. 1 para. 27 in force at 20.12.2012, see reg. 1(2)

[^key-013e4732b3745c59db861fffbe55f32c]: Sch. 1 para. 28 in force at 20.12.2012, see reg. 1(2)

[^key-0727944e2e8a9de246dff476c8b1e0d3]: Sch. 1 para. 29 in force at 20.12.2012, see reg. 1(2)

[^key-8d7d05c3567d1f63f2ff230f86d8a99d]: Sch. 1 para. 30 in force at 20.12.2012, see reg. 1(2)

[^key-f280e653359572b70df07b6f2f05e10f]: Sch. 1 para. 31 in force at 20.12.2012, see reg. 1(2)

[^key-666e47c9691e2f582b4b936f8eef2fd4]: Sch. 1 para. 32 in force at 20.12.2012, see reg. 1(2)

[^key-e9011b05b74a76109a4ec120c5b052c7]: Sch. 1 para. 33 in force at 20.12.2012, see reg. 1(2)

[^key-b3983f6ea4b127f0a18311c36e7df954]: Sch. 1 para. 34 in force at 20.12.2012, see reg. 1(2)

[^key-5cffeafd05f2b2f1e136e77d604355ee]: Sch. 1 para. 35 in force at 20.12.2012, see reg. 1(2)

[^key-5628e6966822962b62048620ff14c041]: Sch. 1 para. 36 in force at 20.12.2012, see reg. 1(2)

[^key-952afca9d49ec3fe1f4f386fcf6d2a08]: Sch. 1 para. 37 in force at 20.12.2012, see reg. 1(2)

[^key-457b8983ddbea3176586167f26702b04]: Sch. 1 para. 38 in force at 20.12.2012, see reg. 1(2)

[^key-acdc06538d82cca0a49d72e2c3d3f233]: Sch. 1 para. 39 in force at 20.12.2012, see reg. 1(2)

[^key-9ef78b714c12c47161090c15d4e47528]: Sch. 1 para. 40 in force at 20.12.2012, see reg. 1(2)

[^key-f61cb18faf6981281a181775e72fa9da]: Sch. 1 para. 41 in force at 20.12.2012, see reg. 1(2)

[^key-987c333cac0066d3fa728b45631406d8]: Sch. 2 para. 1 in force at 20.12.2012, see reg. 1(2)

[^key-efb1633184b764adaf00c274c5e7181e]: Sch. 2 Pt. 1 para. 2 in force at 20.12.2012, see reg. 1(2)

[^key-89e2d228b75693e8b75959bcceae9c38]: Sch. 2 Pt. 2 para. 3 in force at 20.12.2012, see reg. 1(2)

[^key-42a4dbe156b6001253721d2d25cdabfd]: Sch. 2 Pt. 3 para. 4 in force at 20.12.2012, see reg. 1(2)

[^key-3a68a9f0d960a34231de2ba5343728be]: Sch. 2 para. 5 in force at 20.12.2012, see reg. 1(2)

[^key-438a9d90f307ec110bc42a5c019efa65]: Sch. 2 para. 6 in force at 20.12.2012, see reg. 1(2)

[^key-b6cb0f0456ea5d730d11483ba38a839f]: Sch. 2 para. 7 in force at 20.12.2012, see reg. 1(2)

[^key-7dfce5d29b2cd8dc21231d393e7beda6]: Sch. 2 para. 8 in force at 20.12.2012, see reg. 1(2)

[^key-e26bf22935d8b1cdd9a17990a33f79ac]: Sch. 2 para. 9 in force at 20.12.2012, see reg. 1(2)

[^key-30b571220c367436a4f2e5678e613fb3]: Sch. 2 para. 10 in force at 20.12.2012, see reg. 1(2)

[^key-8e3bc8d300c21cd31fbf0cdb6541e6cb]: Sch. 2 para. 11 in force at 20.12.2012, see reg. 1(2)

[^key-31fe8078a4dd72068a9c6087543f6d37]: Sch. 3 para. 1 in force at 20.12.2012, see reg. 1(2)

[^key-b3166d8439aa7a18aef43634f7655d13]: Sch. 3 para. 2 in force at 20.12.2012, see reg. 1(2)

[^key-d51b3296eab23bd21a947639f7afe084]: Sch. 3 para. 3 in force at 20.12.2012, see reg. 1(2)

[^key-1e60c3f75ed9d7bb54d519b3fdd55eed]: Sch. 3 para. 4 in force at 20.12.2012, see reg. 1(2)

[^key-874c0f6161367088cbabbf29aebef59f]: Sch. 3 para. 5 in force at 20.12.2012, see reg. 1(2)

[^key-ea3448a9fad32167f2a4e01e30d198ed]: Sch. 3 para. 6 in force at 20.12.2012, see reg. 1(2)

[^key-942280d858e990df55318b20477874c9]: Sch. 3 para. 7 in force at 20.12.2012, see reg. 1(2)

[^key-c481e2cfbdd386a22f55aee14bd3d93e]: Sch. 3 para. 8 in force at 20.12.2012, see reg. 1(2)

[^key-ad11397a684d43cab88fdab5c0f86ed0]: Sch. 3 para. 9 in force at 20.12.2012, see reg. 1(2)

[^key-ec5b046e4300cb303c454d90fdfbbe42]: Sch. 3 para. 10 in force at 20.12.2012, see reg. 1(2)

[^key-74fb789619de97abe1822acd110858e0]: Sch. 3 para. 11 in force at 20.12.2012, see reg. 1(2)

[^key-8e34402788837143c0a2096f16fae472]: Sch. 4 para. 1 in force at 20.12.2012, see reg. 1(2)

[^key-415e39fcebf0134f48dd81bbc0b85dc6]: Sch. 4 para. 2 in force at 20.12.2012, see reg. 1(2)

[^key-1473b19fabe179d7efdffa0d0aed9979]: Sch. 4 para. 3 in force at 20.12.2012, see reg. 1(2)

[^key-37a7844d848eb7488ad2902faf20cfb6]: Sch. 4 para. 4 in force at 20.12.2012, see reg. 1(2)

[^key-f9c16387e507c2629c294c1b2ba4c898]: Sch. 4 para. 5 in force at 20.12.2012, see reg. 1(2)

[^key-96a0bcb177a1afdfc79e05acf47cdf95]: Sch. 4 para. 6 in force at 20.12.2012, see reg. 1(2)

[^key-1664272de24c33d8349cf7a41235f00c]: Sch. 4 para. 7 in force at 20.12.2012, see reg. 1(2)

[^key-70890de37aaa017fbb8493f6cf7c5569]: Sch. 4 para. 8 in force at 20.12.2012, see reg. 1(2)

[^key-6a33e70426a470a26ea427f3d0674f25]: Sch. 4 para. 9 in force at 20.12.2012, see reg. 1(2)

[^key-130f5cf80fd000c311594f906497dc79]: Sch. 4 para. 10 in force at 20.12.2012, see reg. 1(2)

[^key-910aebfd2aa10fd73f0d4be86b80537d]: Sch. 4 para. 11 in force at 20.12.2012, see reg. 1(2)

[^key-e809cdff1d73fb86260de5fe7be90305]: Sch. 4 para. 12 in force at 20.12.2012, see reg. 1(2)

[^key-94fc6adf43b2d04dd2c58c56e55ced54]: Sch. 4 para. 13 in force at 20.12.2012, see reg. 1(2)

[^key-c2b0dcb21ac27b8da601ccd3b8d0049e]: Sch. 4 para. 14 in force at 20.12.2012, see reg. 1(2)

[^key-874c010182031fc46307567c738f16f0]: Sch. 4 para. 15 in force at 20.12.2012, see reg. 1(2)

[^key-4a93c64f5de784f0f6ebece483c33377]: Sch. 4 para. 16 in force at 20.12.2012, see reg. 1(2)

[^key-4bfd974f1dbf96a901f61794a7016538]: Sch. 4 para. 17 in force at 20.12.2012, see reg. 1(2)

[^key-31bd8ef4daefb5a2961343fbb30c3e2d]: Sch. 4 para. 18 in force at 20.12.2012, see reg. 1(2)

[^key-cc5e052a10cc4f0737fe680eec0038be]: Sch. 4 para. 19 in force at 20.12.2012, see reg. 1(2)

[^key-9b1d0bbb03155f9da7a0b772a4486d85]: Sch. 4 para. 20 in force at 20.12.2012, see reg. 1(2)

[^key-e5e55b268cbb8955ba26da14a86f8084]: Sch. 4 para. 21 in force at 20.12.2012, see reg. 1(2)

[^key-1ac445ee4d18a9d21004e53d178546eb]: Sch. 4 para. 22 in force at 20.12.2012, see reg. 1(2)

[^key-68f952cc6d000d6830c6bf987da2e2d7]: Sch. 4 para. 23 in force at 20.12.2012, see reg. 1(2)

[^key-fe8cb2982c2a50ad874fc09edbfb45fa]: Sch. 4 para. 24 in force at 20.12.2012, see reg. 1(2)

[^key-91ec6ecb7f97c963ac3f927af6352686]: Sch. 5 para. 1 in force at 20.12.2012, see reg. 1(2)

[^key-104b598661c176f7d2b23344e571c2b5]: Sch. 5 para. 2 in force at 20.12.2012, see reg. 1(2)

[^key-17c362f85b107cbd259487342ab84465]: Sch. 5 para. 3 in force at 20.12.2012, see reg. 1(2)

[^key-f5b7cfbbdd3164c9f0d807b84e7d9d0b]: Sch. 5 para. 4 in force at 20.12.2012, see reg. 1(2)

[^key-f809757af0ec929e7be6b5de737e5f53]: Sch. 5 para. 5 in force at 20.12.2012, see reg. 1(2)

[^key-945bf5fe80beccf8a6d9154707da2ff2]: Sch. 5 para. 6 in force at 20.12.2012, see reg. 1(2)

[^key-c7fdc6e08deea8e913adefb0edec9a17]: Sch. 5 para. 7 in force at 20.12.2012, see reg. 1(2)

[^key-1593147519b712847f61389e316fede3]: Sch. 5 para. 8 in force at 20.12.2012, see reg. 1(2)

[^key-122bf7f989d415b67ef6f19f9854b974]: Sch. 5 para. 9 in force at 20.12.2012, see reg. 1(2)

[^key-0e2d7508652a7aed10d05c4a83d11bac]: Sch. 5 para. 10 in force at 20.12.2012, see reg. 1(2)

[^key-417d8e176c2a540b1a04c7b47359cc12]: Sch. 5 para. 11 in force at 20.12.2012, see reg. 1(2)

[^key-46436dce825b3f0233b0657a8b63eaf2]: Sch. 5 para. 12 in force at 20.12.2012, see reg. 1(2)

[^key-fd17bcf0681a32eeecd781ea14afa98a]: Sch. 5 para. 13 in force at 20.12.2012, see reg. 1(2)

[^key-cfc4900743cb141f41a5ac4250dc8a32]: Sch. 5 para. 14 in force at 20.12.2012, see reg. 1(2)

[^key-c5a26b330c855fb333daf84ee4c1eae8]: Sch. 5 para. 15 in force at 20.12.2012, see reg. 1(2)

[^key-4ab3e525ea68ee427112b1dd65c5a56f]: Sch. 5 para. 16 in force at 20.12.2012, see reg. 1(2)

[^key-0a92719911c2b7e09076bf16e2673bbe]: Sch. 5 para. 17 in force at 20.12.2012, see reg. 1(2)

[^key-3b65e71cbdc249a152bd184b9c82dc0d]: Sch. 5 para. 18 in force at 20.12.2012, see reg. 1(2)

[^key-16ea5f8d6c5bc5919c68c53ebd94dcd9]: Sch. 5 para. 19 in force at 20.12.2012, see reg. 1(2)

[^key-c2479ae86f3215f96cf4cabaa387df4f]: Sch. 5 para. 20 in force at 20.12.2012, see reg. 1(2)

[^key-8931e1c21ea6df9489a7bd17e411104e]: Sch. 5 para. 21 in force at 20.12.2012, see reg. 1(2)

[^key-c9ff14c25f40b6e1bc0b66d85c2f177f]: Sch. 5 para. 22 in force at 20.12.2012, see reg. 1(2)

[^key-3875a6427e50aa84e6aafdc00447cc3c]: Sch. 5 para. 23 in force at 20.12.2012, see reg. 1(2)

[^key-10e91eaccb6e4641c9955624777ce65c]: Sch. 5 para. 24 in force at 20.12.2012, see reg. 1(2)

[^key-b2a7cde31ae0f51cf25626c144cb53ee]: Sch. 5 para. 25 in force at 20.12.2012, see reg. 1(2)

[^key-3793ae090e5cc74fa05f47e2a56956a0]: Sch. 5 para. 26 in force at 20.12.2012, see reg. 1(2)

[^key-c8d1e295f5d83a7ced7e331d0816f6b1]: Sch. 5 para. 27 in force at 20.12.2012, see reg. 1(2)

[^key-58bab1cb61f26f88c6134010f6a4c0da]: Sch. 5 para. 28 in force at 20.12.2012, see reg. 1(2)

[^key-df53b69cd5352e20ea6870f500db604d]: Sch. 5 para. 29 in force at 20.12.2012, see reg. 1(2)

[^key-b84705deaeb0a0b5e3729cd62a75db04]: Sch. 5 para. 30 in force at 20.12.2012, see reg. 1(2)

[^key-1fe8a6c57ea425a200e14e39104eb250]: Sch. 5 para. 31 in force at 20.12.2012, see reg. 1(2)

[^key-a7213f2f98e42a233f117c32b45f1dfc]: Sch. 5 para. 32 in force at 20.12.2012, see reg. 1(2)

[^key-b1caf96e7251e7e7a6d5194326058013]: Sch. 6 para. 1 in force at 20.12.2012, see reg. 1(2)

[^key-cb367ec4f134ba8f80ed70217545cce6]: Sch. 6 para. 2 in force at 20.12.2012, see reg. 1(2)

[^key-de28158b6fd672c6b9162c81ddbcf744]: Sch. 6 para. 3 in force at 20.12.2012, see reg. 1(2)

[^key-e9fe4f3a6abfcbe6ad01a6b5c1127d57]: Sch. 6 para. 4 in force at 20.12.2012, see reg. 1(2)

[^key-b215537116a3c0fbff938cd4c9d89f89]: Sch. 6 para. 5 in force at 20.12.2012, see reg. 1(2)

[^key-6e89ce2088c0ec235edc86cadd6e07bb]: Sch. 6 para. 6 in force at 20.12.2012, see reg. 1(2)