Office of Public Sector Information
Section 112.
1 (1) In this Schedule—
“the Inland Revenue” means the Commissioners of Inland Revenue;
“restructuring scheme” means a transfer scheme, if and to the extent that it provides for the transfer of property, rights or liabilities from a body or person falling within any of paragraphs (a) to (e) of section 85(1) of this Act to another such body or person.
(2) For the purposes of this Schedule a transfer, instrument or agreement shall be regarded as made in pursuance of Schedule 8 to this Act if the making of that transfer, instrument or agreement is required or authorised by or under paragraph 2 or 3 of that Schedule.
2 (1) Stamp duty shall not be chargeable on any restructuring scheme which is certified to the Inland Revenue by the Secretary of State as made by him or as made pursuant to a direction given by him under this Act.
(2) Stamp duty shall not be chargeable on any instrument or agreement which is certified to the Inland Revenue by the Secretary of State as made in pursuance of Schedule 8 to this Act, in connection with a restructuring scheme made—
(a) by the Secretary of State; or
(b) pursuant to a direction given by him under this Act.
(3) Stamp duty shall not be chargeable on any instrument or agreement which is certified to the Inland Revenue by the Secretary of State—
(a) as made pursuant to an obligation imposed by any provision included, by virtue of section 91(1)(c) of this Act, in a restructuring scheme made by—
(i) the Secretary of State;
(ii) the Board, pursuant to a direction given by the Secretary of State under this Act; or
(iii) the Franchising Director, pursuant to a direction so given; and
(b) as operating in favour of no person who does not fall within paragraphs (a) to (e) of section 85(1) of this Act.
(4) Stamp duty shall not be chargeable on any instrument or agreement which is certified to the Inland Revenue by the Secretary of State as being a transfer, or an agreement for the transfer, to the Board or any of the Board’s subsidiaries of property, rights or liabilities of the Board or any such subsidiary, made for the purpose of facilitating a disposal required to be made pursuant to a direction given by him under this Act.
(5) No restructuring scheme or other instrument or agreement which is certified as mentioned in any of sub-paragraphs (1) to (4) above shall be taken to be duly stamped unless—
(a) it is stamped with the duty to which it would be liable, apart from the sub-paragraph in question; or
(b) it has, in accordance with section 12 of the [1891 c. 39.] Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with that duty or that it is duly stamped.
(6) Section 12 of the Finance Act 1895 (collection of stamp duty in cases of property vested by Act or purchased under statutory power) shall not operate to require—
(a) the delivery to the Inland Revenue of a copy of this Act, or
(b) the payment of stamp duty under that section on any copy of this Act,
and shall not apply in relation to any instrument on which, by virtue of the preceding provisions of this paragraph, stamp duty is not chargeable.
3 (1) An agreement to transfer chargeable securities, as defined in section 99 of the [1986 c. 41.] Finance Act 1986, to a person falling within paragraphs (a) to (e) of section 85(1) of this Act shall not give rise to a charge to stamp duty reserve tax if the agreement is made for the purposes of, or for purposes connected with, a restructuring scheme made—
(a) by the Secretary of State;
(b) by the Board, pursuant to a direction given by the Secretary of State under this Act; or
(c) by the Franchising Director, pursuant to a direction so given.
(2) An agreement shall not give rise to a charge to stamp duty reserve tax if the agreement is made in pursuance of Schedule 8 to this Act in connection with a restructuring scheme made as mentioned in paragraph (a), (b) or (c) of sub-paragraph (1) above.
Section 132.
1 (1) Section 53 of the [1949 c. xxix.] British Transport Commission Act 1949 (which makes provision in relation to transport police, including provision with respect to their appointment, dismissal and resignation) shall in its application to England and Wales be amended in accordance with the provisions of this paragraph.
(2) For subsection (1) of that section, other than the proviso, there shall be substituted—
“(1) Subject to the provisions of subsection (2) of this section, any two justices may, on the application of the British Railways Board acting in pursuance of a scheme made by the Secretary of State under section 132 of the Railways Act 1993, appoint all or so many as they think fit of the persons recommended to them for that purpose by that Board acting as aforesaid to act as constables throughout England and Wales:”.
(3) In the proviso to that subsection, for the words “by any of the Boards” there shall be substituted the words “by—
(a) the British Railways Board; or
(b) any person who is a party to an agreement with that Board for making available to that person the services of constables so appointed.”
2 (1) The said section 53 shall in its application to Scotland be amended in accordance with the provisions of this paragraph.
(2) In subsection (1) of that section, for the definition of the approved scheme there shall be substituted—
““the approved scheme” means the scheme in force for the organisation of the transport police made by the Secretary of State under section 132 of the Railways Act 1993;”.
(3) In subsection (4)(a), for the words “by any of the Boards or their wholly owned subsidiaries” there shall be substituted the words “by—
(i) any of the Boards or their wholly owned subsidiaries; or
(ii) any person who is a party to an agreement with the British Railways Board for making available to that person the services of constables so appointed.”
3 (1) In the [1962 c. 46.] Transport Act 1962, sections 69 (organisation of transport police), 70 (adaptation of certain references to, and relating to, transport police constables) and 71 (terms and conditions of employment of transport police) shall cease to have effect.
(2) Unless and until the Secretary of State by order revokes the British Transport Police Force Scheme 1963, that Scheme shall continue in force and shall be treated as if it had been made under section 132 of this Act; but the Secretary of State may, after consultation with the Board and with—
(a) persons to whom the Board is for the time being making available the services of transport police, or
(b) such bodies or persons appearing to the Secretary of State to be representative of those persons as he may consider appropriate,
by order make such amendments in that Scheme as he thinks fit.
(3) In sub-paragraph (2) above, “the British Transport Police Force Scheme 1963” means the scheme for the organisation of transport police which is set out in the Second Schedule to the [S.I.1992/364.] British Transport Police Force Scheme 1963 (Amendment) Order 1992 (being an order amending that scheme as it was set out in the Schedule to the [S.I.1964/1456.] British Transport Police Force Scheme 1963 (Approval) Order 1964).
Railways Act 1993