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The Scottish Ministers, in exercise of the powers conferred by section 26(1) to (5) of the Fire Services Act 1947[1], sections 12 and 16 of the Superannuation Act 1972[2] and of all other powers enabling them in that behalf hereby make the following Order: Citation, commencement and interpretation 1. —(1) This Order may be cited as the Firefighters' Pension Scheme Amendment (Scotland) Order 2006. (2) This Order shall come into force on 1st July 2006, but subject to paragraphs (3), (4) and (5) the amendments set out in Schedule 1 to this Order shall have effect from 6th April 2006. (3) The following amendments shall have effect from 1st July 2006–
(b) the amendments made by paragraph 46 of Schedule 1 (review of ill health and certain deferred pensions); and (c) the amendments made by paragraph 55 of Schedule 1 (calculation of an ill-health award).
(4) The amendment made by article 2 and paragraph 18 of Schedule 1 (spouse's or civil partner's requisite benefit and temporary pension) have effect from 1st March 1992.
Amendment of the Pension Scheme
(b) by virtue of this Order that person is placed in a worse position than he or she would have been if this Order had not applied to him or her;
he or she may, by giving written notice to the fire and rescue authority liable or prospectively liable for the payment of the benefit, elect that this Order or a provision of this Order shall not apply to him or her. 1. In rule A3 (exclusive application to regular firefighters)[7]–
(b) after paragraph (4), add–
(b) a person who, having made an election under rule G3(1) not to pay pension contributions, cancels that election on or after 6th April 2006, and (c) the spouse, civil partner or dependant of such a person,
on the day on which a scheme, other than the Compensation Scheme [8], is brought into operation under section 34 of the Fire and Rescue Services Act 2004[9] as regards Scotland.".
2.
Omit rule A9 (qualifying injury)[10].
(b) omit paragraph (3).
4.
Omit rule A11 (death or infirmity resulting from injury).
B2. —(1) This rule applies, unless immediately before his retirement an election under rule G3 (election not to pay pension contributions)[12] not to pay pension contributions had effect, to a regular firefighter who retires on or after normal pension age and is not entitled to any award under this Part. (2) A person to whom this rule applies becomes entitled on retiring–
(b) in any other case, to a short service gratuity of an amount equal to the aggregate of his pension contributions.".
6.
For rule B3 (ill-health award)[13], substitute–
B3. —(1) This rule applies to a regular firefighter who is required to retire under rule A15 (compulsory retirement on grounds of disablement) unless, immediately before his retirement, an election under rule G3 not to pay pension contributions had effect. (2) A regular firefighter who is entitled–
(b) to an award under the Compensation Scheme,
becomes entitled on retiring–
(ii) where paragraph (4) applies, to the pensions referred to in paragraph (5).
(3) This paragraph applies where, in the opinion of an independent qualified medical practitioner, obtained in accordance with rule H1, the firefighter is capable of undertaking regular employment outside the fire and rescue service.
(b) a higher tier ill health pension determined in accordance with paragraph 4 of that Part.
(6) A firefighter who is not entitled to a pension under paragraph (2), becomes entitled on retiring to a short service lump sum of an amount equal to the aggregate of his pension contributions.
7.
Omit rule B4 (injury award).
(b) for paragraph (3)(b) substitute–
9.
In rule B6 (repayment of aggregate pension contributions)[15] in paragraph (1)–
(b) in sub paragraph (b), for "rules B1 to B5", substitute "rules B1 to B3, B5".
10.
In rule B7 (commutation – general provision)[16]–
(b) for paragraph (8), substitute–
(d) for paragraph (10), substitute–
(b) the pension is terminated under K1A(3); and (c) the person later becomes entitled to another pension, other than an injury pension, for the purposes of which he is entitled to reckon the period of pensionable service that was reckonable for the purposes of the ill health pension, the other pension shall be reduced by the amount by which the ill health pension would have been reduced if it had not been terminated.
(10A) Where paragraph (10)(c) applies and notice of commutation is given in respect of the other pension, the portion of it that may be commuted is reduced by the amount of the reduction under paragraph (10)."; and
11.
In rule B8 (commutation – small pensions)[17]–
(b) in paragraph (2) for "gratuity", substitute "lump sum".
12.
In rule B9 (allocation)[19]–
(b) for paragraph (7) substitute–
(e) in paragraph (12), for the words from "the later" to "took effect,", substitute–
13.
In rule B10 (limitation of commuted or allocated portion of pension), in paragraph (2), for "or I 4" substitute "or rule 2 or 3 of Part 7 of the Compensation Scheme".
B11. A fire and rescue authority shall deduct from any payment which is chargeable to tax, or subject to a lifetime allowance charge within the meaning of the Finance Act 2004[21], the amount of tax charged or the amount of charge to be recovered.".
15.
In rule C1 (spouse's ordinary pension)–
(b) in paragraph (2), omit ", subject to paragraph (3),"; (c) in paragraph (2A)[22], for "Subject to paragraph (3), the", substitute "The"; and (d) omit paragraphs (3) to (6).
16.
Omit rules C2 (spouse's special award) and C3 (spouse's augmented award)[23].
(b) in paragraph (2), omit "or other award" and ", subject in the case of a civil partner, to paragraph (3),"; and (c) in paragraph (3), for "or other award mention", substitute "mentioned".
18.
For rule C6 (widow's requisite benefit and temporary pension)[25] substitute–
C6. —(1) This rule applies, with effect from 1st March 1992, where–
(b) rule C4 does not apply.
(2) Where this rule applies the surviving spouse or civil partner is entitled–
(b) after the last of those 13 weeks, to a requisite benefit pension.
(3) The weekly amount of the temporary pension is A − B, where–
B is the weekly amount of any children's allowances payable in respect of his death.
(4) The requisite benefit pension shall be calculated–
(b) in the case of a surviving civil partner, in accordance with that Part subject to the substitution, in paragraphs 1 and 3, of "5th April 1988" for "5th April 1978".
(5) If–
(b) the amount of the capitalised value of the requisite benefit pension, as calculated by the Government Actuary, is less than that of his average pensionable pay,
the surviving spouse or civil partner is entitled to a lump sum equal to the difference between those amounts.".
19.
For rule C7 (spouse's award where no other award payable)[27], substitute–
C7. —(1) This rule applies where–
(b) he leaves a spouse or civil partner; and (c) rules C1, C4 and C6 do not apply.
(2) Where this rule applies, the surviving spouse or civil partner is entitled–
(b) to a lump sum of an amount equal to the deceased's average pensionable pay.".
20.
In rule C8 (limitations where spouses living apart)[28]–
(b) in paragraphs (2) and (3), for "an award under rule C1, C2, C3 or C4", substitute "a pension under rule C1 or C4"; and (c) in paragraph (5), omit ", C2 , C3".
21.
In rule D1 (child's ordinary allowance), in paragraph (1)(c), after "injury pension", insert "under the Compensation Scheme".
(b) an election under rule G3 not to pay pension contributions had effect.".
25.
Omit rule E2 (adult dependent relative's special pension).
(b) for "rule B4", substitute "that Scheme".
27.
For rule E5 (gratuity in lieu of surviving spouse's pension)[30] substitute–
E5. —(1) Subject to rule E7, where the amount of any pension payable under Part C, together with any increase under the Pensions (Increase) Act 1971, does not exceed the commutation limit for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule)[31], the fire and rescue authority may commute the pension for a lump sum. (2) Where–
(b) the fire and rescue authority are satisfied that there are sufficient reasons; and (c) the surviving spouse or civil partner consents; and (d) the deceased spouse or civil partner died before his 75th birthday, the fire and rescue authority may commute for a lump sum the pension or so much of it as may be commuted without exceeding the commutation limit.
(3) A fire and rescue authority may under this rule commute a pension for a lump sum only when the pension first becomes payable.
28.
For rule E6 (gratuity in lieu of child's allowance)[32], substitute–
E6. —(1) Subject to rule E7, where–
(b) the fire and rescue authority are satisfied that there are sufficient reasons, and (c) a surviving parent or the child's guardian or, if he has neither, the child himself consents, and (d) the deceased died before his 75th birthday,
the fire and rescue authority may commute for a lump sum the allowance or so much of it as may be commuted without exceeding the commutation limit for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule).
29.
In rule E7 (limitation on discretion to commute pension or allowance for gratuity)[33]–
(b) the commutation limit specified for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule) in paragraph 7(4) of that Part (trivial commutation lump sum)[34]";
(b) in paragraph (3), for "other gratuity", substitute "lump sum paid";
30.
In rule E8 (increase of pensions and allowances during first 13 weeks)[35]–
(b) in paragraph (2), after "payable", insert "under this Scheme or the Compensation Scheme"; (c) for paragraph (4), substitute–
(ii) after "allowance", insert "under this Scheme and to a child's special allowance under the Compensation Scheme"; and
(e) in paragraph (7), after "payable", insert "under this Scheme or an injury pension under the Compensation Scheme".
31.
In rule F1 (reckoning of and certification as to pensionable service), in paragraph (6), after "gratuity", insert "under this Scheme, or a pension or gratuity under the Compensation Scheme".
(4) Where notice is given under paragraph (3), the firefighter shall, within 6 months of giving that notice, pay to the authority–
(b) subject to paragraph (5), such amount as shall be notified to him by the authority as the amount that would have been payable by them if a notional funding system applied and an employer's contribution was payable by the authority as part of the overall cost of pensionable service counting for the reckonable period.
(5) A fire and rescue authority may treat as paid the amount notified under sub paragraph (b) of paragraph (4); and where they do so, the requirements of that sub paragraph shall cease to apply.
(b) in any other case, the requirements of paragraph (4)(a) and (b) have not been met.
(7) Any periods of pensionable service before and after any period of maternity or adoption leave in respect of which the person has the right to, but does not pay, contributions under rule G2A shall be treated as continuous.".
33.
In rule F3 (previous service reckonable without payment)[37], in paragraph (b), for "in the circumstances and within the period mentioned in rule K1(1) to(4) (cancellation of ill health pension)", substitute "following an offer of employment under rule K1A(2)(b),".
(ii) on retiring from employment with a fire and rescue authority on or after 6th April 2006, becomes entitled to an injury pension under the Compensation Scheme, and"; and
(b) in paragraph (1)(b), for "in the circumstances and within the period mentioned in rule K1(1) to(4) (cancellation of ill-health pension)", substitute "following an offer of employment under rule K1A(2)(b),".
35.
In rule F7 (receipt of transfer value), in paragraph (2), after "authority" insert ", not later than 12 months after the date on which he takes up employment with them,".
37.
In rule G2 (pension contributions)[41] for paragraph (1), substitute–
(1A) The rate is–
(b) in any other case, 1p less than 11 per cent of his pensionable pay.".
38.
In rule G3 (election not to pay pension contributions)–
(b) after paragraph (3), insert–
(b) no transfer of pension rights from another pension scheme has been made in respect of him,
the election shall be treated as given on his first day of employment and the fire and rescue authority shall repay the pension contributions paid by him.".
39.
In rule G7 (payment of periodic contributions for increased benefits)[42]–
(b) for paragraphs (3) to (4), substitute–
40.
In rule H1 (determination by fire authority), omit paragraph (2)(c) and (d).
(b) in paragraph (4), for "Paragraph 1 of Schedule 10" substitute "Schedule 6 to the Compensation Scheme has".
42.
In rule I3 (awards on death of servicemen)[44]–
(b) in paragraph (4), for "Paragraphs 2 and 3 of Schedule 10 have", substitute "Schedule 6 to the Compensation Scheme has".
43.
Omit rule I4 (servicemen who resume service as regular firefighters).
45.
Omit rules J3 (whole-time member of brigade who is not a regular firefighter), J4 (part-time member of brigade) and J5 (members of brigade other than regular firefighters: supplementary).
K1. —(1) So long as a person–
(b) is under the age of 60,
the fire and rescue authority shall consider, at such intervals as they think proper, whether he has become capable of carrying out any duty appropriate to the role from which he retired on grounds of ill-health.
(b) is under the age 60,
the authority shall also consider, at such intervals as they think proper, whether he has become capable of undertaking regular employment.
(b) is under the age of 60,
the authority shall also consider, at such intervals as they think proper, whether he has become capable–
(ii) of undertaking regular employment.
(4) In this Part, "regular employment" means employment for 30 hours on average over a twelve–month period.
(b) the authority may make him an offer of employment in that role ("a paragraph (2)(b) offer").
(3) Entitlement to a lower tier ill-health pension shall cease, with immediate effect, where a person accepts or declines a paragraph (2)(b) offer.
47.
Omit rule K2 (reassessment of injury pension).
(b) in paragraph (2), omit sub paragraph (d); (c) in paragraph (4), for "rule B4", substitute "the Compensation Scheme"; and (d) omit paragraph (5).
53.
Omit rule L4A (prevention of duplication: other injury awards for persons who are both regular and retained firefighters)[52] and L4B, (prevention of duplication: other awards for spouses or children of persons who are both regular and retained firefighters)[53].
(ii) in the second column, "the Firefighter's Compensation Scheme (Scotland) , set out in the Schedule to the Firefighters' Compensation Scheme (Scotland) Order 2006"; and
(b) omit the entry (both columns) for the expression "qualifying injury".
55.
In Schedule 2 (personal awards)[55]–
1. —(1) Paragraph 2 to 5 have effect subject to Parts VIA, VII and VIII of this Schedule. (2) Where the person concerned has the role of Station Manager B or a superior role, any calculation relevant for the purposes of this Part shall be made as if his normal pension age were 60. 2. Subject to paragraph 3, the amount of a lower tier ill-health pension, is an amount equal to that which the person concerned would have received if his employment had ceased in circumstances in which he would have been entitled to immediate payment of a deferred pension (calculated in accordance with Part VI of this Schedule). 3. Where the person concerned has less than 5 years' pensionable service, the amount of the lower tier ill-health pension is that found by applying the formula–
4.
—(1) The amount of a person's higher tier ill-health pension is the amount determined by deducting from the amount ascertained in accordance with sub paragraph (2) or paragraph 5, as his circumstances require, the amount of his lower-tier ill-health pension.
5.
—(1) Where–
(b) the amount calculated in accordance with paragraph 4(2) exceeds the amount of the notional retirement pension,
the amount referred to in sub paragraph 4(1) as to be ascertained in accordance with this paragraph is that of the notional retirement pension.
(c) in Part VIA (calculation of awards for part-time service), in paragraph 1, omit sub paragraphs (d) and (e); and (d) in Part VII (reduction of pension at state pensionable age) omit paragraph 4.
56.
In Schedule 3 (awards on death: spouses)[56]–
(b) omit Part II (spouse's special pension); and (c) in Part IV (pension for surviving spouse of post-retirement marriage), in paragraph 1–
(ii) for sub paragraph (2), substitute–
57.
In Schedule 4 (awards on death-children)[57]–
(ii) in paragraph 2(2), for ", rule B9(12) (allocation) or paragraph 2 of Part V of Schedule 2 (reduction in injury award)", substitute "or rule B9(12) (allocation)";
(b) omit Part II (child's special allowance)”; and
(ii) in paragraph 2(2), for "one of the relevant provisions, that is to say paragraph 1(2)(b) and (3)(b) of Part I and paragraphs 2(b) and 3(b) of Part II of this Schedule, applies", substitute "either sub paragraph (2)(b) or (3)(b) of Part I of this Schedule applies".
58.
In Schedule 5 (awards on death-additional provisions), omit Part I (adult dependent relative's special pension).
(This note is not part of the Order) This Order amends the Firefighters' Pension Scheme (set out in Schedule 2 to the Firemen's Pension Scheme Order 1992) as it has effect in Scotland ("the Pension Scheme"). The majority of the amendments have effect from 6th April 2006. The exceptions to this are the amendments made by paragraphs 6, 46 and 55 of Schedule 1 which have effect from 1st July 2006, the amendment at paragraph 18 of Schedule 1 which has effect from 1st March 1992 and the amendment at paragraph 5 of Schedule 1 which has effect from 4th December 2005. The power to give retrospective effect is conferred by section 12 of the Superannuation Act 1972, as applied by section 16(3) of that Act. The amendment of rule A3 and the substitution of rule G2(1) anticipate the making of a new pension scheme by order under section 34 of the Fire and Rescue Services Act 2004. Section 34(1) to (5) has been executively devolved to Scottish Ministers by S.I. 2005/849. The rule A3 amendments provide for the Pension Scheme to cease to have effect on the day on which the new scheme is brought into operation as respects–
It is envisaged that the new scheme will require those classes of person to become members of it. Notes: [1] 1947 c.41, repealed by section 52 of, and Schedule 2 to, the Fire and Rescue Services Act 2004 c.21. Subsections (1) to (5) of section 26 continue to have effect for the purposes of the scheme established under that section as the Firemen's Pension Scheme and set out in the Firemen's Pension Scheme Order 1992 (S.I. 1992/129), by article 3 of S.I. 2004/2306. The name of the scheme was changed to the Firefighters' Pension Scheme by article 4(1) of S.I. 2004/2306. Section 26 of the 1947 Act was amended by section 1 of the Fire Services Act 1951 c.27, section 42 of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951 c.65, section 33 of, and Schedule 3 to, the Theft Act 1968 c.60, sections 16 and 29 of, and Schedule 8 to, the Superannuation Act 1972 c.11, section 100 of, and Schedule 27 to, the Social Security Act 1973 c.38, section 1 of, and Schedule 1 to, the Social Security (Consequential Provisions) Act 1975 c.18, section 32 of the Magistrates' Courts Act 1980 (c.43), article 2 of the Social Security (Modification of Fire Services Act 1947) Order 1976 (S.I. 1976/551), section 1 of the Police and Firemen's Pensions Act 1997 c.52 and section 256 of and Schedule 25 to the Civil Partnership Act 2004 (c.33). The functions of the Secretary of State as regards Scotland were transferred to the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999, article 2 and Schedule 1, (S.I. 1999/1750) and the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 2006, article 2 and the Schedule.back [2] 1972 c.11; section 12 was amended by section 10 of the Pensions (Miscellaneous Provisions) Act 1990 c.7. The functions of the Secretary of State as regards Scotland were transferred to the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999, article 2 and Schedule 1 (S.I. 1999/1750). Section 16 applies section 12 with the necessary modifications to orders under section 26 of the Fire Services Act 1997. Section 16 is repealed by section 52 of, and Schedule 2 to, the Fire and Rescue Services Act 2004 c.21 but continues to have effect, for the purposes of the Firefighters' Pension Scheme, by virtue of article 3 of S.I. 2004/2306.back [4] S.I. 1992/129, amended by S.I. 1997/2309 and 2851, S.I. 1998/1010, S.I. 2001/3649, S.I. 2005/3228, S.S.I. 2001/310, S.S.I. 2004/385 and S.S.I. 2005/566. The Scheme was made under section 26 of the Fire Services Act 1947 c.41. That Act was repealed by section 52 of, and Schedule 2 to, the Fire and Rescue Services Act 2004 c.21. The Firefighters' Pension Scheme and subsections (1) to (5) of section 26 were continued in force, for the purposes of the scheme established under that section as the Firemen's Pension Scheme, by S.I. 2004/2306. The name of the scheme was changed by article 4(1) of S.I. 2004/2306.back [5] The Compensation Scheme is brought into operation by the Firefighters' Compensation Scheme (Scotland) Order 2006, S.S.I. 2006/338.back [6] 2004 c.21. The functions of the Secretary of State in respect of section 34 as regards Scotland were transferred to the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc) Order 2005, S.I. 2005/849.back [7] Rule A3 was amended by article 5 of and paragraph 1 of Schedule 2 to S.S.I. 2001/310 and article 2 of and paragraph 1 of the Schedule to S.S.I. 2005/566.back [8] The Compensation Scheme is brought into operation by the Firefighters' Compensation Scheme (Scotland) Order 2006, S.S.I. 2006/338.back [9] 2004 c.21. The functions of the Secretary of State in respect of section 34 as regards Scotland were transferred to the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc) Order 2005, S.I. 2005/849.back [10] Rule A9 was amended by article 2 of and paragraph 3 of the Schedule to S.S.I. 2004/385 and article 2 of and paragraph 7 of the Schedule to S.S.I. 2005/566.back [11] Rule B32 was amended by article 2 of and paragraph 13 of the Schedule to S.S.I. 2005/566.back [12] Rule G3 was amended by article 2 of and paragraph 50 of the Schedule to S.S.I. 2005/566.back [13] Rule B3 was amended by article 2 of and paragraph 14 of the Schedule to S.S.I. 2005/566.back [14] Rule B5 was relevantly amended by article 2 of and paragraph 15 of the Schedule to S.S.I. 2005/566.back [15] Rule B6 was relevantly amended by article 2 of and paragraph 16 of the Schedule to S.S.I. 2005/566.back [16] Rule B7 was relevantly amended by article 2 of and paragraph 17 of the Schedule to S.S.I. 2005/566.back [17] Rule B8 was relevantly amended by article 5 of and paragraph 4 of Schedule 2 to S.S.I. 2001/310.back [18] As to "the lump sum rule", see section 166 of the Finance Act 2004. As to the commutation limit, see paragraph 7(4) of Part 1 of Schedule 29 to that Act.back [19] Rule B9 was relevantly amended by article 2 to and paragraph 9 to the Schedule to S.S.I. 2004/385, article 2 of and paragraph 19 of the Schedule to S.S.I. 2005/566 and article 2 and paragraph 2 of Schedule 1 to S.I. 2005/3228.back [20] Rule B11 was amended by article 2 of and paragraph 20 of the Schedule to S.S.I. 2005/566.back [21] See section 214 of the Finance Act 2004 (c.12).back [22] Paragraph (2A) was inserted by S.I. 2005/3228, Schedule 1, paragraph 3 and rule C1 was relevantly amended by article 2 of and paragraph 22 of the Schedule to S.S.I. 2005/566.back [23] Rule C2 and C3 were relevantly amended by article 2 of and paragraphs 4 and 5, respectively, of Schedule 1 to S.I. 2005/3228.back [24] Rule C5 was substituted by article 2 of and paragraph 24 of the Schedule to S.S.I. 2005/566 and article 2 of and paragraph 7 of Schedule 1 to S.I. 2005/3228.back [25] Rule C6 was substituted by article 2 of and paragraph 24 of the Schedule to S.I. 2005/566 and amended by article 2 of and paragraph 8 of Schedule 1 to S.I. 2005/3228.back [27] Rule C7 was amended by article 2 of and paragraph 9 of Schedule 1 to S.I. 2005/3228.back [28] Rule C8 was amended by article 2 of and paragraph 10 of Schedule 1 to S.I. 2005/3228.back [29] Rule D5 was amended by article 2 of and paragraph 28 of the Schedule to S.S.I. 2005/566 and by article 2 of and paragraph 14 of Schedule 1 and paragraph 1 of Schedule 2 to S.I. 2005/3228.back [30] Rule E5 was substituted by article 2 of and paragraph 32 of the Schedule to S.S.I. 2005/566 and was amended by article 2 and paragraph 17 of Schedule 1 to S.I. 2005/3228.back [31] As to "the lump sum rule", see section 166 of the Finance Act 2004 (c.12). As to the commutation limit, see paragraph 7(4) of Part 1 of Schedule 29 to that Act.back [32] Rule E6 was amended by article 2 of and paragraph 33 of the Schedule to S.S.I. 2005/566.back [33] Rule E7 was amended by article 2 of and paragraph 34 of the Schedule to S.S.I. 2005/566.back [35] Rule E8 was amended by article 2 of and paragraph 18 of Schedule 1 to S.I. 2005/3228.back [36] Rule F2 was amended by article 2 of and paragraph 13 of the Schedule to S.S.I. 2004/385 and article 2 to and paragraph 37 of the Schedule to S.S.I. 2005/566.back [37] Rule F3 was amended by article 2 of and paragraph 39 of the Schedule to S.S.I. 2005/566.back [38] Rule F5 was amended by article 2 of and paragraph 41 of the Schedule to S.S.I. 2005/566back [39] Rule B4 is revoked by paragraph 7 of this Order.back [40] Rule G1 was amended by article 2 of and paragraph 15 of the Schedule to S.S.I. 2004/385 and article 2 and paragraph 47 of the Schedule to S.S.I. 2005/566.back [41] Rule G2 was amended by article 2 of and paragraph 48 of the Schedule to S.S.I. 2005/566.back [42] Rule G7 was amended by article 2 of and paragraph 17 of the Schedule to S.S.I. 2004/385 and article 2 of and paragraph 53 of the Schedule to S.S.I. 2005/566.back [43] Rule I2 was amended by article 2 of and paragraph 58 of the Schedule to S.S.I. 2005/566.back [44] Rule I3 was amended by article 2 of and paragraph 59 of the Schedule to S.S.I. 2005/566 and article 2 of and paragraph 19 of Schedule 1 to S.I. 2005/3228.back [46] Rule K1 was amended by article article 2 and paragraph 23 of the Schedule to S.S.I. 2004/385 and article 2 and paragraph 68 of the Schedule to S.S.I. 2005/566.back [47] Rule K3 was amended by article 2 of and paragraph 70 of the Schedule to S.S.I. 2005/566.back [48] Rule K5 was amended by article 2 of and paragraph 72 of the Schedule to S.S.I. 2005/566.back [49] Rule L1 was amended by article 2 of and paragraph 73 of the Schedule to S. S.I. 2005/566.back [50] Rule L3 was amended by article 2 of and paragraph 75 of the Schedule to S. S.I. 2005/566.back [51] Rule L4 was amended by article 2 of and paragraph 76 of the Schedule to S.S.I. 2005/566.back [52] Rule L4A was inserted by article 2 of and paragraph 77 of the Schedule to S. S.I. 2005/566.back [53] Rule L4B was inserted by article 2 of and paragraph 77 of the Schedule to SS.I. 2005/566 and amended by article 2 of and paragraph 26 of Schedule 1 to S.I. 2005/3228.back [54] Part 1 of Schedule 1 was amended by article 2 of and paragraph 88 of the Schedule to S.S.I. 2005/2980 and article 2 of and paragraph 27 of Schedule 1 to S.I. 2005/3228.back [55] Schedule 2 was amended by article 2 of and paragraph 89 of the Schedule to S.S.I. 2005/566.back [56] Schedule 3 was amended by article 2 of and paragraphs 31 to 35 of the Schedule to S.S.I. 2004/385 and article 2 of and paragraph 90 of the Schedule to S.S.I. 2005/566.back [57] Schedule 4 was relevantly amended by article 2 of and paragraph 29 of Schedule 1 to S.I. 2005/3228.back [58] Paragraph 8(2A) was inserted by article 2 and paragraph 42 of the Schedule to S.S.I. 2004/385.back
ISBN 0 11 070729 X
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