Statistics and Registration Service Act 2007
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Scotland's Census
Scotland’s Census 2021 Sex Question Recommendation Report December 2019 NRS Sex Question Recommendation Report Scotland’s Census Table of Contents 1. Introduction .......................................................................................................... 3 2. Executive Summary ............................................................................................. 4 3. Background ......................................................................................................... 9 4. Question testing ................................................................................................. 18 5. Consultation and engagement ........................................................................... 22 6. Outputs .............................................................................................................. 30 7. Conclusion ......................................................................................................... 32 Annex A – Testing guidance for the sex question – ScotCen Social Research December 2019 ........................................................................................................ 33 Annex B – Testing guidance for the sex question – ScotCen Social Research December 2019 ........................................................................................................ 41 Annex C – Evaluation of rehearsal data for the sex question ................................... 42 Annex D - Stakeholder meetings and events in 2019 ............................................. -
Census (Return Particulars and Removal of Penalties) Bill [Hl] Explanatory Notes
CENSUS (RETURN PARTICULARS AND REMOVAL OF PENALTIES) BILL [HL] EXPLANATORY NOTES What these notes do These Explanatory Notes relate to the Census (Return Particulars and Removal of Penalties) Bill [HL] as brought from the House of Lords on 26 June 2019 (Bill 412). • These Explanatory Notes have been prepared by the Cabinet Office in order to assist the reader of the Bill and to help inform debate on it. They do not form part of the Bill and have not been endorsed by Parliament. • These Explanatory Notes explain what each part of the Bill will mean in practice; provide background information on the development of policy; and provide additional information on how the Bill will affect existing legislation in this area. • These Explanatory Notes might best be read alongside the Bill. They are not, and are not intended to be, a comprehensive description of the Bill. Bill 412–EN Table of Contents Subject Page of these Notes Overview of the Bill 2 Policy background 2 The Census in England and Wales 2 The Census in Northern Ireland 3 The Census in Scotland 4 Legal background 4 Territorial extent and application 6 Commentary on provisions of Bill 7 Clause 1: Amendment of the Census Act 1920 7 Clause 2: Amendment of the Census Act (Northern Ireland) 1969 7 Clause 3: Extent, commencement and short title 7 Commencement 8 Financial implications of the Bill 8 Parliamentary approval for financial costs or for charges imposed 8 Compatibility with the European Convention on Human Rights 8 Related documents 8 Annex A - Territorial extent and application in the United Kingdom 9 Subject matter and legislative competence of devolved legislatures 9 These Explanatory Notes relate to the Census (Return Particulars and Removal of Penalties) Bill [HL] as brought from the House of Lords on 26 June 2019 (Bill 412) 1 1 Overview of the Bill 1 The Census (Return Particulars and Removal of Penalties) Bill provides for voluntary questions on sexual orientation and gender identity to be asked in the England and Wales and Northern Ireland censuses. -
Taxation (International and Other Provisions) Bill
TAXATION (INTERNATIONAL AND OTHER PROVISIONS) BILL TABLE OF ORIGINS This Table shows the origins of the provisions of the Taxation (International and Other Provisions) Bill. It is followed by a Table of Destinations for the Bill, which starts on page 60. The following abbreviations are used in the Table of Origins— Acts of Parliament TMA 1970 Taxes Management Act 1970 (c. 9) FA 1973 Finance Act 1973 (c. 51) FA 1974 Finance Act 1974 (c. 30) FA 1982 Finance Act 1982 (c. 39) F(No.2)A 1987 Finance (No. 2) Act 1987 (c. 51) ICTA Income and Corporation Taxes Act 1988 (c. 1) FA 1988 Finance Act 1988 (c. 39) FA 1989 Finance Act 1989 (c. 26) FA 1991 Finance Act 1991 (c. 31) TCGA 1992 Taxation of Chargeable Gains Act 1992 (c. 12) F(No.2)A 1992 Finance (No. 2) Act 1992 (c. 48) FA 1993 Finance Act 1993 (c. 34) FA 1995 Finance Act 1995 (c. 4) FA 1996 Finance Act 1996 (c. 8) FA 1997 Finance Act 1997 (c. 16) FA 1998 Finance Act 1998 (c. 36) FA 1999 Finance Act 1999 (c. 16) FA 2000 Finance Act 2000 (c. 17) FA 2001 Finance Act 2001 (c. 9) FA 2003 Finance Act 2003 (c.14) FA 2004 Finance Act 2004 (c. 12) ITTOIA 2005 Income Tax (Trading and Other Income) Act 2005 (c. 5) FA 2005 Finance Act 2005 (c. 7) F(No.2)A 2005 Finance (No. 2) Act 2005 (c. 22) FA 2006 Finance Act 2006 (c. 25) ITA 2007 Income Tax Act 2007 (c. -
Tax Dictionary T
Leach’s Tax Dictionary. Version 9 as at 5 June 2016. Page 1 T T Tax code Suffix for a tax code. This suffix does not indicate the allowances to which a person is entitled, as do other suffixes. A T code may only be changed by direct instruction from HMRC. National insurance National insurance contribution letter for ocean-going mariners who pay the reduced rate. Other meanings (1) Old Roman numeral for 160. (2) In relation to tapered reduction in annual allowance for pension contributions, the individual’s adjusted income for a tax year (Finance Act 2004 s228ZA(1) as amended by Finance (No 2) Act 2015 Sch 4 para 10). (3) Tesla, the unit of measure. (4) Sum of transferred amounts, used to calculate cluster area allowance in Corporation Tax Act 2010 s356JHB. (5) For the taxation of trading income provided through third parties, a person carrying on a trade (Income Tax (Trading and Other Income) Act 2005 s23A(2) as inserted by Finance (No 2) Act 2017 s25(2)). (6) For apprenticeship levy, the total amount of levy allowance for a company unit (Finance Act 2016 s101(7)). T+ Abbreviation sometimes used to indicate the number of days taken to settle a transaction. T$ (1) Abbreviation: pa’anga, currency of Tonga. (2) Abbreviation: Trinidad and Tobago dollar. T1 status HMRC term for goods not in free circulation. TA (1) Territorial Army. (2) Training Agency. (3) Temporary admission, of goods for Customs purposes. (4) Telegraphic Address. (5) In relation to residence nil rate band for inheritance tax, means the amount on which tax is chargeable under Inheritance Tax Act 1984 s32 or s32A. -
Explanatory Memorandum to the Census
EXPLANATORY MEMORANDUM TO THE CENSUS (ENGLAND) REGULATIONS 2010 2010 No. 532 1. 1.1 This Explanatory Memorandum has been prepared by the United Kingdom Statistics Authority (in its capacity as the Statistics Board), and is laid before Parliament by Command of Her Majesty. 1.2 There are no special matters to bring to the attention of the Joint Committee on Statutory Instruments. 2. Purpose of the instrument 2.1 The purpose of the Census (England) Regulations 2010 is to make provision for the operational arrangements and procedures necessary for the conduct of the 2011 Census and to prescribe the questionnaires that will be used; a specimen of each questionnaire has been annexed to the Regulations. 3. Matters of special interest to the Joint Committee on Statutory Instruments 3.1 None. 4. Legislative context 4.1 The Census (England) Regulations 2010 enable the Census (England and Wales) Order 2009 (S.I. 2009/ 3210), to be carried into effect. The Census (England and Wales) Order 2009 was approved by Parliament in December 2009 and was made by Her Majesty in Council on 9 December 2009. 4.2 Section 1 of the Census Act 1920 (c. 41) (“the 1920 Act”) enables an Order-in- Council to direct that a census be taken for Great Britain or any part of it. Section 2 of the 1920 Act creates duties to make arrangements for, and to do all things which are necessary to carry out a census in accordance with a relevant Order-in-Council and any Regulations created under the 1920 Act. In England and Wales, the burden of these duties was transferred to the Statistics Board, established by the Statistics and Registration Service Act 2007 (c. -
Ports Act 1991
Ports Act 1991 CHAPTER52 LONDON: HMSO Ports Act 1991 CHAPTER 52 ARRANGEMENT OF SECTIONS PART I TRANSFER OF STATUTORY PORT UNDERTAKINGS Transfer of Port Undertakings Section 1. Formation of companies for purposes of transfer of certain statutory port undertakings. 2. Transfer of undertakings. Disposal of ownership of the successor company 3. Initial issue of securities of the successor company. 4. Disposal by the authority of their holding in the successor company. 5. Control by appropriate Minister over exercise of authority's functions under sections 3 and 4. 6. Supplementary provisions as to authority's functions. 7. Dissolution of the authority. 8. Treatment of net proceeds of disposal of ownership. Procedure for schemes 9. Schemes made by a relevant port authority. 10. Schemes initiated by the Secretary of State. 11. The annual turnover requirement for the purposes of section 10. 12. Schemes made by the Secretary of State. Levy on initial disposals of securities of successor companies 13. Levy on initial disposals of securities of successor companies. 14. Payment of levy. 15. Information for purposes of levy. 16. Supplementary and consequential provisions relating to levy. Levy on disposals of/and, etc. 17. Levy on disposals of land, etc. 18. Supplementary and consequential provisions relating to levy under section 17. c. 52 Ports Act 1991 Supplementary Section 19. Financial assistance for proposals to maximise employee participation in equity of successor companies. 20. Interpretation of Part I. PART II DISPOSAL BY PORT OF LONDON AUTHORITY OF THE PORT OF TILBURY Disposal of the Port of Ti/bury 21. Power of Port of London Authority to form a company to operate the port of Tilbury. -
Notes on Finance Bill Resolutions 3Rd March 2021 1
Notes on Finance Bill resolutions 3rd March 2021 1. Income tax (charge) Provides for income tax to be charged for the 2021-22 tax year. 2. Income tax (main rates) Provides for the main rates of income tax for the 2021-22 tax year. 3. Income tax (default and savings rates) Provides for the default and savings rates of income tax for the 2021-22 tax year. 4. Income tax (starting rate limit for savings) Provides for the starting rate limit for savings for the 2021-22 tax year to remain at £5,000. 5. Basic rate limit and personal allowance (future years) Authorises the Finance Bill to make provision (notwithstanding anything to the contrary in the practice of the House relating to matters that may be included in Finance Bills) taking effect in a future year for each of the following amounts to remain at the amount specified for the tax year 2021-22 — (a) the amount specified in section 10(5) of the Income Tax Act 2007 (basic rate limit), and (b) the amount specified in section 35(1) of that Act (personal allowance). 6. Corporation tax (charge and main rate for financial years 2022 and 2023) Authorises the Finance Bill to contain provision (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) for the charging of corporation tax, and for setting the main rate of corporation tax, for the financial years 2022 and 2023. 7. Corporation tax (small companies rate) Authorises the Finance Bill to make provision (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) taking effect in a future year — (a) charging corporation tax at a rate lower than the main rate on profits not exceeding a specified amount, (b) reducing the amount of corporation tax chargeable in cases where profits exceed that amount but do not exceed a higher specified amount, and (c) amending Chapter 3A of Part 8 of the Corporation Tax Act 2010 (corporation tax rates on ring fence profits). -
The Devolved Income Tax Rates (Consequential Amendments) Order 2018
Draft Order laid before the House of Commons under section 28(4) of the Wales Act 2014, and paragraphs 1 and 2 of Schedule 7 to the Scotland Act 1998, for approval by resolution of that House. D R A F T STATUTORY INSTRUMENT S 2018 No. INCOME TAX DEVOLUTION The Devolved Income Tax Rates (Consequential Amendments) Order 2018 Made - - - - *** Coming into force in accordance with article 1 A draft of this Order was laid before and approved by the House of Commons in accordance with section 28(4) of the Wales Act 2014(a) and paragraphs 1 and 2 of Schedule 7 to the Scotland Act 1998(b). The Treasury, in exercise of the powers conferred by section 28(1) and (2) of the Wales Act 2014, and section 80G(1A) and (2) of the Scotland Act 1998(c) makes the following Order: Citation, commencement and effect 1.—(1) This Order may be cited as the Devolved Income Tax Rates (Consequential Amendments) Order 2018 and comes into force the day after the day on which it is made. (2) The amendments made by this Order have effect in relation to the tax year commencing on 6th April 2019 and subsequent tax years. Amendment to the Taxes Management Act 1970 2. In section 91(3)(c) (effect on interest of reliefs) of the Taxes Management Act 1970(d), after “the Scottish intermediate rate,” insert “the Welsh basic rate,”. (a) 2014 c. 29. (b) 1998 c. 46. Relevant amendments were made to paragraph 1 of Schedule 7 by section 296 of, and paragraph 16(10)(b) of Schedule 38 to, the Finance Act 2014 (c. -
Length of Legislation Paper
LENGTH OF TAX LEGISLATION AS A MEASURE OF COMPLEXITY In his seminal Hardman lecture, Adam Broke pointed to the length of tax legislation, the language used, the drafting style and the diversity of taxes as all contributing to the complexity of the UK tax code1. To this list could also be added political pressures and policy initiatives, both of which impact on tax legislation. In addition to our specific reviews, the Office of Tax Simplification (“OTS”) is analysing the underlying problem of complexity in the tax system. This paper focuses on the length of legislation, although it must be recognised that all the contributing factors are interlinked to a certain extent. In 2009 it was reported that the UK tax code had exceeded that of India and, at 11,520 pages was the longest in the world2. Many of us remember when the Butterworths/Tolley’s Yellow Tax Handbook3 (or the equivalent CCH Green Book) was a much more manageable two (or even one!) volumes, instead of the five volumes that there are today. The increasing length of UK tax legislation is often cited as indicating that the tax system is becoming more complex. The aim of the work carried out by the OTS was to consider the extent to which length contributes to complexity. We also ascertained the actual length of the UK tax code and the increase in its length since the introduction of corporation tax in 1965. This paper is to look at the length of legislation in more detail than just by reference to the size of Tolley’s Yellow and Orange Tax Handbooks4 (the “Yellow Book” and the “Orange Book” respectively), although these have been considered in some detail. -
Nonprofit Law in England & Wales
NONPROFIT LAW IN ENGLAND & WALES Current as of August 2020 This section describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in England & Wales, and includes translations of legislative provisions relevant for a foundation or advisor undertaking an equivalency determination of a foreign grantee under IRS Revenue Procedure 92-94. These reports have been prepared by the International Center for Not-for-Profit Law (ICNL). Please direct corrections and comments to Lily Liu. We include hyperlinks to the following information, to the extent available: • Longer country reports analyzing various aspects of local legislation; and • Texts of local laws that affect the decision whether or not to qualify a grantee (generally in translation, although ICNL and the Council cannot warrant the accuracy of any translation; in addition, legislative excerpts were selected by in-country contacts, and ICNL and the Council cannot warrant that all relevant provisions have been translated). Table of Contents I. Summary A. Types of Organizations B. Tax Laws II. Applicable Laws III. Relevant Legal Forms A. General Legal Forms B. Public Benefit Status IV. Specific Questions Regarding Local Law A. Inurement B. Proprietary Interest C. Dissolution D. Activities E. Political Activities F. Discrimination G. Control of Organization V. Tax Laws A. Tax Exemptions B. Incentives for Philanthropy C. Value Added Tax D. Property Tax E. Other Tax Benefits F. Double Tax Treaty VI. Knowledgeable Contacts I. SUMMARY This report is limited to England and Wales. Scotland and Northern Ireland, the other two components of the United Kingdom, have separate legal systems. In the past, their provisions for regulating charities have differed significantly, but Scotland and Northern Ireland both now have similar regulatory regimes. -
Tribunals, Courts and Enforcement Act 2007
Tribunals, Courts and Enforcement Act 2007 CHAPTER 15 Explanatory Notes have been produced to assist in the understanding of this Act and are available separately £32·00 Tribunals, Courts and Enforcement Act 2007 CHAPTER 15 CONTENTS PART 1 TRIBUNALS AND INQUIRIES CHAPTER 1 TRIBUNAL JUDICIARY: INDEPENDENCE AND SENIOR PRESIDENT 1 Independence of tribunal judiciary 2 Senior President of Tribunals CHAPTER 2 FIRST-TIER TRIBUNAL AND UPPER TRIBUNAL Establishment 3 The First-tier Tribunal and the Upper Tribunal Members and composition of tribunals 4 Judges and other members of the First-tier Tribunal 5 Judges and other members of the Upper Tribunal 6 Certain judges who are also judges of First-tier Tribunal and Upper Tribunal 7 Chambers: jurisdiction and Presidents 8 Senior President of Tribunals: power to delegate Review of decisions and appeals 9 Review of decision of First-tier Tribunal ii Tribunals, Courts and Enforcement Act 2007 (c. 15) 10 Review of decision of Upper Tribunal 11 Right to appeal to Upper Tribunal 12 Proceedings on appeal to Upper Tribunal 13 Right to appeal to Court of Appeal etc. 14 Proceedings on appeal to Court of Appeal etc. "Judicial review" 15 Upper Tribunal’s “judicial review” jurisdiction 16 Application for relief under section 15(1) 17 Quashing orders under section 15(1): supplementary provision 18 Limits of jurisdiction under section 15(1) 19 Transfer of judicial review applications from High Court 20 Transfer of judicial review applications from the Court of Session 21 Upper Tribunal’s “judicial review” jurisdiction: -
Census Act 1920
Census Act 1920 1920 CHAPTER 41 An Act to make provision for the taking from time to time of a Census for Great Britain or any area therein and for otherwise obtaining Statistical Information with respect to the Population of Great Britain [16th August 1920] 1 Power to direct taking of census (1) Subject to the provisions of this Act, it shall be lawful for His Majesty by Order in Council from time to time to direct that a census shall be taken for Great Britain, or for any part of Great Britain, and any Order under this section may prescribe— (a) the date on which the census is to be taken; and (b) the persons by whom and with respect to whom the returns for the purpose of the census are to be made; and (c) the particulars to be stated in the returns: Provided that— (i) an order shall not be made under this section so as to require a census to be taken in any part of Great Britain in any year unless at the commencement of that year at least five years have elapsed since the commencement of the year in which a census was last taken in that part of the Great Britain; and (ii) no particulars shall be required to be stated other than particulars with respect to such matters as are mentioned in the Schedule to this Act. (2) Before any Order in Council is made under this section, a draft thereof shall be laid before each House of Parliament for a period of not less than twenty days on which that House has sat, and, if either House before the expiration of that period presents an address to His Majesty against the draft or any part thereof, no further proceedings shall be taken thereon, but without prejudice to the making of a new draft Order: Provided that, if by part of any such Order it is proposed to prescribe any particulars with respect to any of the matters mentioned in paragraph six of the Schedule to this Act, that part of the Order shall not have effect unless both Houses by resolution approve that part of the draft, or, if any modifications in that part are agreed to by both Houses, except as so modified.