The Industrial Tribunals (Constitution and Rules of Procedure) Regulations 1993
These Regulations, which come into force on 16th December 1993, replace the regulations which establish industrial tribunals. The Regulations contain, in Schedules 1 to 5, new rules of procedure for...
View ArticleThe Industrial Tribunals (Constitution and Rules of Procedure) (Scotland)...
These Regulations, which come into force on 16 December 1993, replace the regulations which establish industrial tribunals. The Regulations contain, in Schedules 1 to 5, new rules of procedure for...
View ArticleThe Employment Appeal Tribunal Rules 1993
These Rules consolidate, with amendments, the Employment Appeal Tribunal Rules 1980 (S.I.1980/2035) as amended by the Employment Appeal Tribunal (Amendment) Rules 1985 (S.I.1985/29) and the Employment...
View ArticleThe Income Tax (Indexation) (No. 2) Order 1993
Sections 1(6) and 257C(3) of the Income and Corporation Taxes Act 1988 (“the Act”) operate to provide that the Treasury shall by order made by statutory instrument before 6th April 1994 specify the...
View ArticleThe Retirement Benefits Schemes (Indexation of Earnings Cap) (No. 2) Order 1993
Section 590C(1) of the Income and Corporation Taxes Act 1988 (“the Act”) provides that in arriving at an employee’s final remuneration for the purposes of section 590(3)(a) or (d) of the Act...
View ArticleThe Retirement Benefits Schemes (Restriction on Discretion to Approve)...
Section 591(6) of the Income and Corporation Taxes Act 1988 (“section 591(6)”) provides that regulations made by the Commissioners of Inland Revenue (“the Board”) for the purposes of that section may...
View ArticleThe Income Tax (Interest Relief) (Qualifying Lenders) (No. 4) Order 1993
A person who is a qualifying borrower, and who makes a payment of relevant loan interest to a qualifying lender, is entitled to pay that interest under deduction of tax under the mortgage interest...
View ArticleThe Credit Unions (Authorised Investments) Order 1993
This Order supersedes the Credit Unions (Authorised Investments) Order 1979.It gives effect to Council Directive 88/361/EEC (OJ No.L 178, 8.7.88, p.5), Article 73b of the Treaty establishing the...
View ArticleThe Friendly Societies (Modification of the Corporation Tax Acts) (Amendment)...
These Regulations amend the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992 (S.I. 1992/1655) (“the principal Regulations”). The amendments take account of the changes to...
View ArticleThe Friendly Societies (Provisional Repayments for Exempt Business)...
Schedule 19AB to the Income and Corporation Taxes Act 1988 (“Schedule 19AB”) applies to an insurance company carrying on pension business; and makes provision for payments on account of tax borne by...
View ArticleThe Insurance Companies (Pension Business) (Transitional Provisions)...
Schedule 19AB to the Income and Corporation Taxes Act 1988 provides that insurance companies carrying on pension business shall be entitled to provisional repayments of tax on pension business...
View ArticleThe Insurance Companies (Switzerland) Regulations 1993
These Regulations make amendments to the Insurance Companies Act 1982 (“the 1982 Act”), the Insurance Companies Regulations 1981 (“the 1981 Regulations”) and the Insurance Companies (Accounts and...
View ArticleThe Occupational Pension Schemes (Transitional Provisions) (Amendment)...
These Regulations amend the Occupational Pension Schemes (Transitional Provi—sions) Regulations 1988 (S.I. 1988/1436) (“the principal Regulations”). The principal Regulations provide, amongst other...
View ArticleThe Retirement Benefits Schemes (Continuation of Rights of Members of...
These Regulations, which have effect as from 14th March 1989, amend the Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) Regulations 1990 (“the principal...
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