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Localism Bill (HL Bill 71)

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Continuity in relation to loan relationships

5 (1) For the purposes of the application of Part 5 of CTA 2009 (loan relationships)
in relation to a relevant transfer of rights and liabilities under a loan
relationship to which immediately before the transfer takes effect the
5transferor is a party for the purposes of a trade it carries on, the transferee
and the transferor are to be treated as if at the time of the transfer they were
members of the same group.

(2) For the purposes of the application of Part 5 of CTA 2009 in relation to a
transfer that—

(a) 10is to a public body,

(b) is in accordance with a transfer scheme under section 166 or 167, and

(c) is of rights and liabilities under a loan relationship to which
immediately before the transfer takes effect the HCA or LDA is a
party otherwise than for the purposes of a trade it carries on,

15the HCA or LDA, and the person to whom the transfer is made, are to be
treated as if at the time of the transfer they were members of the same group.

(3) In this paragraph any reference to being members of the same group is to be
read in accordance with section 170 of the Taxation of Chargeable Gains Act
1992.

(4) 20In this paragraph—

  • “the HCA” means the Homes and Communities Agency, and

  • “the LDA” means the London Development Agency.

Chargeable gains: disposal on transfer to be treated as no gain/no loss disposal

6 (1) For the purposes of the Taxation of Chargeable Gains Act 1992, a disposal
25constituted by a transfer within sub-paragraph (2) is to be treated in relation
to the transferor and transferee as made for a consideration such that no gain
or loss accrues to the transferor.

(2) A transfer is within this sub-paragraph if—

(a) it is a transfer in accordance with a transfer scheme under section 166
30of property, rights or liabilities of the Homes and Communities
Agency and the transferee is a public body, or

(b) it is in accordance with a transfer scheme under section 167 and the
transferee is a public body.

(3) In section 288(3A) of the Taxation of Chargeable Gains Act 1992 (meaning of
35the “no gain/no loss provisions”) at the end insert—

(m) paragraph 6(1) of Schedule 24 to the Localism Act 2011.

Stamp duty

7 Stamp duty is not chargeable on a transfer scheme under section 167 if the
transferee is a public body.

40Modifications of transfer schemes

8 (1) This paragraph applies if—

(a) a company delivers a company tax return,

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(b) subsequently an agreement is made modifying a transfer scheme
under section 166 or 167, and

(c) as a result of that, the return is incorrect.

(2) The return may be amended under paragraph 15 of Schedule 18 to the
5Finance Act 1998 so as to remedy the error, ignoring any time limit which
would otherwise prevent that happening.

(3) An amendment may not be made in reliance on sub-paragraph (2) more than
12 months after the end of the accounting period of the company during
which the agreement is made.

(4) 10Sub-paragraphs (5) and (6) apply if the company does not amend the return
so as to remedy the error before the end of that 12 month period.

(5) A discovery assessment or a discovery determination may be made in
relation to the error, ignoring any time limit which would otherwise prevent
that happening.

(6) 15Such an assessment or determination may not be made in reliance on sub-
paragraph (5) more than 24 months after the end of the accounting period
mentioned in sub-paragraph (3).

(7) Expressions used in this paragraph and in Schedule 18 to the Finance Act
1998 have in this paragraph the meaning they have in that Schedule.

20Part 3 Transfers under scheme under section 176(1) or (4) or 192(1)

9 (1) In this paragraph “transfer scheme” means a transfer scheme under section
176(1) or (4) or 192(1).

(2) The Treasury may by regulations make provision for varying the way in
25which a relevant tax has effect from time to time in relation to—

(a) any property, rights or liabilities transferred in accordance with a
transfer scheme, or

(b) anything done for the purposes of, or in relation to, or in
consequence of, the transfer of any property, rights or liabilities in
30accordance with a transfer scheme.

(3) The provision that may be made under sub-paragraph (2)(a) includes, in
particular, provision for—

(a) a tax provision not to apply, or to apply with modifications, in
relation to any property, rights or liabilities transferred;

(b) 35any property, rights or liabilities transferred to be treated in a
specified way for the purposes of a tax provision;

(c) the Secretary of State or Mayor of London to be required or
permitted, with the consent of the Treasury, to determine, or to
specify the method for determining, anything which needs to be
40determined for the purposes of any tax provision so far as relating to
any property, rights or liabilities transferred.

(4) The provision that may be made under sub-paragraph (2)(b) includes, in
particular, provision for—

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(a) a tax provision not to apply, or to apply with modifications, in
relation to anything done for the purposes of, or in relation to, or in
consequence of, the transfer;

(b) anything done for the purposes of, or in relation to, or in
5consequence of, the transfer to have or not to have a specified
consequence or to be treated in a specified way;

(c) the Secretary of State or Mayor of London to be required or
permitted, with the consent of the Treasury, to determine, or to
specify the method for determining, anything which needs to be
10determined for the purposes of any tax provision so far as relating to
anything done for the purposes of, in relation to, or in consequence
of, the transfer.

(5) In this paragraph—

  • “relevant tax” means corporation tax, income tax, capital gains tax,
    15stamp duty, stamp duty land tax or stamp duty reserve tax, and

  • “tax provision” means a provision of an enactment about a relevant tax.

(6) In sub-paragraph (5) “enactment” includes an enactment contained in an
instrument made under an Act.

Section 211

SCHEDULE 25 20Repeals and revocations

Part 1 General power of competence

Reference Extent of repeal
Local Government Act 2000
(c. 22)
Section 2(3) and (3A).
25Section 3(7).
Section 4A(2) and (3).
Local Government and Public
Involvement in Health Act
2007 (c. 28)
Section 78(2).
Section 115(2).
Local Government (Wales)
Measure 2009 (nawm 2)
In Schedule 2, paragraph 2(a).
30

Part 2 Fire and rescue authorities

Reference Extent of repeal
Fire and Rescue Services Act
2004 (c. 21)
Section 5.
35Section 19.
Section 62(3).

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Part 3 Local authority governance

Reference Extent of repeal
Local Government Act 1972
(c. 70)
In section 2(2A) the words “or a mayor and
5council manager executive”.
In section 245(1A) and (4A)(a) the words “or a
mayor and council manager executive”.
Social Security Administration
Act 1992 (c. 5)
In section 110A(6) the word “either”.
Local Government Act 2000
(c. 22)

10In section 11—

(a)

subsections (2A) and (9A),

(b)

in subsection (9) the words “in relation
to Wales”, and

(c)

in subsection (10) the words “(2A)(a) or”.


15
In section 13(9)(b) the words from “or section
236” to “England)”.
Section 14(7).

20In section 18—

(a)

subsections (4) and (5), and

(b)

in subsection (6) the words “in Wales”.


In section 19(1) the words “(within the meaning
25of this Part)” in the first place they appear.

In section 21—

(a)

in subsection (2)(f) the words “section
244 of the National Health Service Act
302006 or”,

(b)

in subsection (2ZA) the words “in
Wales”,

(c)

subsection (2A)(a) and (b),

(d)

in subsection (4) the words from “or any
35functions” to the end,

(e)

in subsection (10) the words “, unless
permitted to do so under paragraph 12
of that Schedule”,

(f)

in subsection (10A) the words “in
40Wales”,

(g)

in subsection (13)(aa) the words from
“by virtue of” to “England) or”,

(h)

in subsection (13)(c) the words from the
beginning to “in Wales”,

(i)

45in subsection (16), paragraph (a) and the
word “and” immediately following that
paragraph, and

(j)

in subsection (16)(b) the words “in
Wales”.


50
Section 21ZA.

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Reference Extent of repeal
Local Government Act 2000
(c. 22)—cont.

In section 21A—

(a)

in subsection (3) the words from “(in the
5case of a local authority in England” to
“Wales)”,

(b)

in subsection (6)(a) the words from
“section 236” to “2007 or”,

(c)

subsections (10) and (11), and

(d)

10in subsection (12) the words “in Wales”.



Section 21C.

15In section 21D—

(a)

in subsection (1)(b) sub-paragraph (ii)
and the word “or” immediately
preceding that sub-paragraph,

(b)

in subsection (2) the words “or
20providing a copy of the document to a
relevant partner authority”,

(c)

in subsection (6) in the definition of
“exempt information” the words
“section 246 of the National Health
25Service Act 2006 or”, and

(d)

in that subsection the definition of
“relevant partner authority” and the
word “and” immediately preceding that
definition.


30
Section 21E.
In section 21F (as inserted by the Local
Government (Wales) Measure 2011
(nawm 4)), in subsection (1) the words “in
35Wales”.
Section 21F (as inserted by the Flood and Water
Management Act 2010).
In section 22(12A)(a) the words from “, or
under” to “section 21B,”.
40Section 22A.
Section 31.
Section 32.
In section 33ZA the words “in Wales,”.
Section 33A.
45Section 33B.
Section 33C.
Section 33D.
Section 33E.
Section 33F.
50Section 33G.
Section 33H.
Section 33I.
Section 33J (and the italic heading immediately
preceding it).
55Section 33K.
Section 33L.
Section 33M.
Section 33N.
Section 33O (and the italic heading immediately
60preceding it).

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Reference Extent of repeal
Local Government Act 2000
(c. 22)—cont.
In section 34(3) the words “or of any of sections
33A to 33O”.
In section 35(3) the words “or of any of sections
533A to 33O”.
In section 36(3) the words “or of any of sections
33A to 33O”.

In section 39—

(a)

10subsection (2),

(b)

in subsection (3) the words “in Wales”,
and

(c)

subsection (6).


15Section 44A (and the italic heading immediately
preceding it).
Section 44B.
Section 44C.
Section 44D.
20Section 44E.
Section 44F.
Section 44G.
Section 44H.
In section 45(9) the words “or 33K”.
25

In section 47—

(a)

in subsection (4) the words “(including
changes of the kinds set out in sections
33A to 33D)”, and

(b)

30subsection (6)(b).


In section 48—

(a)

in subsection (1) the definition of
35“ordinary day of election”,

(b)

subsection (1A),

(c)

in subsection (2), paragraph (b) and the
word “and” immediately preceding that
paragraph, and

(d)

40in subsection (3), paragraph (b) and the
word “and” immediately preceding that
paragraph.


Section 106(1)(a).
45

In Schedule 1—

(a)

paragraphs 1A, 7 and 12 to 14 (and the
italic headings immediately preceding
paragraphs 1A and 12),

(b)

50in paragraph 8—

(a)

in sub-paragraph (1) the words
“Welsh” and “in Wales”, and

(b)

in sub-paragraphs (2), (3) and (7)
the word “Welsh”, and

(c)

55in paragraph 10 the word “7,”.


Local Government Act 2003
(c. 26)
Section 115.
In Schedule 7, paragraph 80 (and the italic
heading immediately preceding it).
National Health Service Act
2006 (c. 41)
60Section 245(3)(b)(ia) and (ib).

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Reference Extent of repeal
National Health Service Act
2006 (c. 41)—cont.
Section 247(3)(b) to (d).
Police and Justice Act 2006
(c. 48)
In section 19(9) the words “(within the meaning
5of Part 2 of the Local Government Act 2000
(c. 22)Local Government Act 2000
(c. 22))”.
Local Government and Public
Involvement in Health Act
2007 (c. 28)
Section 62(4), (8)(c) and (9).
Section 63(8).
Section 64.
10Section 65(4) to (6).
Section 67.
Section 69(3).
Section 70(3) and (4).
Section 121(1).
15Section 124.

In section 127—

(a)

subsection (1)(c)(ii) (and the word “and”
immediately following it),

(b)

20subsection (2), and

(c)

subsection (3)(b) (and the word “and”
immediately preceding it).


Section 236(9).
25In Schedule 3, paragraph 28.
Local Democracy, Economic
Development and
Construction Act 2009 (c. 20)
Section 31.

Flood and Water Management
Act 2010 (c. 29)
In Schedule 2, paragraph 54 (and the italic
30heading immediately preceding it).
Local Government (Wales)
Measure 2011 (nawm 4)
Section 36(1)(b) and (c).

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Part 4 Standards

Reference Extent of repeal or revocation
Local Government and Housing
Act 1989 (c. 42)

5In section 3A—

(a)

in subsection (1), the words “which is a
relevant authority” and, in paragraphs
(a) and (b), the word “relevant”,

(b)

in subsection (2)(a), the word “relevant”,

(c)

10in subsection (3)(b), the word “relevant”,

(d)

in subsection (4)(b)(i), the word relevant,

(e)

in subsection (6), the words “which is a
relevant authority” and, in paragraph
(a), the word “its”, and

(f)

15in subsection (7), the word “its”.


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Reference Extent of repeal or revocation
Local Government Act 2000
(c. 22)

In section 49—

(a)

subsection (1),

(b)

5in subsection (2) the words “in Wales
(other than police authorities)”,

(c)

subsections (2C), (3) and (4),

(d)

in subsection (5)(a) the words “in
Wales”, and

(e)

10in subsection (6) paragraphs (c) to (e), (g)
to (k) and (m) to (o) (but not the word
“or” at the end of paragraph (o)).


15In section 50—

(a)

subsection (1),

(b)

in subsection (2) the words “in Wales
other than police authorities”,

(c)

in subsection (3) the words “(1) or”,

(d)

20in subsection (4)(a) the words “49(1) or”
and the words “(as the case may be)”,

(e)

subsections (4C) and (4D),

(f)

in subsection (5) the words “the
Secretary of State or”, and

(g)

25subsections (6) and (7).

In section 51—

(a)

in subsection (4C) the words from “by a”
to “police authority”, and

(b)

30in subsection (6)(c) sub-paragraph (i)
and in sub-paragraph (ii) the words
from “in the case” to “in Wales,”.


35In section 53—

(a)

in subsection (2) the words “parish
council or”,

(b)

subsections (3) to (10),

(c)

in subsection (11) in paragraph (a) the
40words “in Wales other than police
authorities” and in paragraph (k) the
words “in Wales (other than police
authorities)”, and

(d)

in subsection (12) the words “(6)(c) to (f)
45or”.


In section 54—

(a)

subsection (4),

(b)

50in subsection (5) the words “in Wales
(other than police authorities)”,

(c)

subsection (6), and

(d)

in subsection (7) the words “in Wales
(other than police authorities)”.


55

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Reference Extent of repeal or revocation
Local Government Act 2000
(c. 22)—cont.

In section 54A—

(a)

in subsection (3) the words “but this is
5subject to section 55(7)(b)”,

(b)

subsection (4),

(c)

in subsection (5) the words “in Wales
other than a police authority”, and

(d)

in subsection (6) the words “section 55(5)
10and to”.



Section 55.
Sections 56A to 67.
15In section 68(2), in each of paragraphs (a) and
(b), the words “in Wales (other than police
authorities)”.

In section 69—

(a)

20in subsection (1), the words “in Wales”
in both places, and

(b)

in subsection (5), the words “in Wales”.


In section 70(5), the words “in Wales”.
25In section 71(4), the words “in Wales”.
In section 72(6), the words “in Wales”.
Section 73(6).
In section 77(7), the words from “, or with” to
“First-tier Tribunal,”.
30

In section 78—

(a)

in the heading, the words “the First-tier
Tribunal or”,

(b)

in subsection (1), the words “the First-
35tier Tribunal or” and, in paragraph (a),
the words “65(3) or”,

(c)

subsection (4),

(d)

in subsection (6), the words “78A or”,

(e)

in subsection (8A), paragraph (a) and, in
40paragraph (b), the words “where the
relevant authority concerned is in
Wales,”,

(f)

in subsection (9), the words “The First-
tier Tribunal or (as the case may be)” and
45the words “59 or”, and

(g)

subsections (9A) to (9D).


Sections 78A and 78B.
In section 79(13), the words “in Wales”.
50

In section 80—

(a)

in the heading, the words “First-tier
Tribunal or”,

(b)

in subsection (1), the words “the First-
55tier Tribunal or”, and

(c)

subsection (6).


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Reference Extent of repeal or revocation
Local Government Act 2000
(c. 22)—cont.

In section 81—

(a)

in subsection (7), paragraph (b) and, in
5paragraph (c), the words “it if is a
relevant authority in Wales,”, and

(b)

subsection (8).



10

In section 82—

(a)

subsection (1),

(b)

in subsection (2), the words “in Wales
(other than police authorities)”,

(c)

15in subsection (3), the words “(1) or”,

(d)

subsections (4) and (5),

(e)

in subsection (6)(a), the words “in
Wales”, and

(f)

in subsection (9) paragraph (a), the word
20“and” immediately preceding paragraph
(b) and, in that paragraph, the words “in
relation to Wales,”.

In section 82A(4), the words “57A, 60(2) or (3),
64(2) or (4),”.
25

In section 83—

(a)

in subsection (1), the definitions of “the
Audit Commission”, “ethical standards
officer” and “police authority” and, in
30the definition of “model code of
conduct”, the words “(1) and”, and

(b)

subsections (4), (12), (15) and (16).


In section 105(6), the words “, 49, 63(1)(j)”.
35Schedule 4.
Local Government Act 2003
(c. 26)
Section 112.
Government Resources and
Accounts Act 2003 (Audit of
Public Bodies) Order 2003
(S.I. 2003/1326)
Article 20.


40
Public Audit (Wales) Act 2004
(c. 23)

In Schedule 2—

(a)

paragraph 53(2),

(b)

paragraph 54, and

(c)

45paragraph 55(2).


Public Services Ombudsman
(Wales) Act 2005 (c. 10)

In Schedule 4—

(a)

paragraph 2(a),

(b)

50paragraphs 5 to 8,

(c)

paragraph 21,

(d)

paragraph 22(a), and

(e)

in paragraph 23, the words “(5)(b) and”.


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Reference Extent of repeal or revocation
Local Government and Public
Involvement in Health Act
2007 (c. 28)

In section 183—

(a)

in subsection (1), the subsections (2A)
5and (2B) to be inserted into section 49 of
the Local Government Act 2000 and the
subsection (2C) inserted into that
section,

(b)

in subsection (2), the subsections (4A)
10and (4B) to be inserted into section 50 of
the Local Government Act 2000 and the
subsections (4C) and (4D) inserted into
that section,

(c)

in subsection (3), the subsections (4A)
15and (4B) to be inserted into section 51 of
the Local Government Act 2000, and

(d)

in subsection (7)(b), the words “in Wales
other than a police authority”.


20Sections 185 to 187.

In section 188—

(a)

in subsection (1), paragraphs (b) and (c),
and

(b)

25subsection (2).


Sections 189 to 193.
In section 194, subsections (1) to (7).
Sections 195 and 196.
30Section 198.
In Schedule 12, paragraph 17.
Local Democracy, Economic
Development and
Construction Act 2009 (c. 20)
In Schedule 6, paragraph 93.

Transfer of Tribunal Functions
Order 2010 (S.I. 2010/22)
35

In Schedule 2—

(a)

paragraphs 51 to 55,

(b)

paragraph 59(b),

(c)

paragraph 60(a) and (c) to (f),

(d)

40paragraphs 61 and 62,

(e)

paragraph 63(a) and (c), and

(f)

paragraph 65.



Localism Act 2011 45In section 16(4), paragraphs (f) and (k).